---
schema_version: "secwatch.filing_event.v1"
accession: "0001437749-25-021112"
form_type: "8-K"
ticker: "FRD"
cik: "0000039092"
company_name: "FRIEDMAN INDUSTRIES INC"
filed_at: "2025-06-24T23:59:59+00:00"
generated_at: "2026-05-18T23:07:40.659294+00:00"
event_type: "other"
sentiment: "neutral"
materiality_score: 0.2
calibrated_materiality_score: 0.2
confidence: "high"
source: SEC EDGAR
---

# Friedman Industries appoints Baker Tilly as auditor after Moss Adams merger

## Summary
- Moss Adams merged with Baker Tilly effective June 3, 2025; Moss Adams resigned as auditor.
- Audit committee approved Baker Tilly as successor auditor; no disagreements or reportable events.
- Prior audit reports for FY ended March 31, 2025 and 2024 were unqualified.
- No consultations with Baker Tilly occurred prior to appointment.

## SEC filing metadata
- accession: 0001437749-25-021112
- form_type: 8-K
- ticker: FRD
- cik: 0000039092
- company_name: FRIEDMAN INDUSTRIES INC
- filed_at: 2025-06-24T23:59:59+00:00
- event_type: other
- sentiment: neutral
- materiality_score: 0.2
- calibrated_materiality_score: 0.2
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/0001437749-25-021112-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/frd20250623_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001437749-25-021112
- JSON: https://secwatch.observer/filing/0001437749-25-021112.json
- Plain text: https://secwatch.observer/filing/0001437749-25-021112.txt

## Key facts
- Auditor Changes
  Moss Adams LLP resigned as auditor of FRIEDMAN INDUSTRIES INC.
  - Action: resignation
  - Auditor: Moss Adams LLP
  - Successor: Baker Tilly US, LLP
  source text: (the "Company") was notified that Moss Adams LLP ("Moss Adams"), the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective on June 3, 2025.
  evidence_url: https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/0001437749-25-021112-index.htm
- Auditor Changes
  FRIEDMAN INDUSTRIES INC engaged Baker Tilly US, LLP as its auditor.
  - Action: engagement
  - Auditor: Baker Tilly US, LLP
  source text: the Audit Committee of the Company’s Board of Directors approved the appointment of Baker Tilly, as the successor to Moss Adams, as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/39092/000143774925021112/0001437749-25-021112-index.htm

This AI-assisted summary is a reading aid. Review the linked SEC EDGAR filing before relying on any specific claim.