---
schema_version: "secwatch.filing_event.v1"
accession: "0001493152-23-045973"
form_type: "8-K"
ticker: "STSS"
cik: "0001737995"
company_name: "Sharps Technology Inc."
filed_at: "2023-12-22T23:59:59+00:00"
generated_at: "2026-06-07T08:06:51.968720+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.65
calibrated_materiality_score: 0.65
confidence: "high"
source: SEC EDGAR
---

# Sharps Tech auditor Manning Elliott resigns; PKF O'Connor Davies appointed

## Summary
- Manning Elliott LLP resigned as auditor on Dec 20, 2023, citing operations below its risk tolerance.
- No disagreements or reportable events during prior periods.
- Audit committee appointed PKF O'Connor Davies as new auditor for fiscal year 2023, effective Dec 20, 2023.
- No prior consultations with PKF on accounting or audit matters.

## SEC filing metadata
- accession: 0001493152-23-045973
- form_type: 8-K
- ticker: STSS
- cik: 0001737995
- company_name: Sharps Technology Inc.
- filed_at: 2023-12-22T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.65
- calibrated_materiality_score: 0.65
- confidence: high
- sec_items: 4.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001493152-23-045973
- JSON: https://secwatch.observer/filing/0001493152-23-045973.json
- Plain text: https://secwatch.observer/filing/0001493152-23-045973.txt

## Key facts
- Auditor Changes
  Manning Elliott LLP resigned as auditor of Sharps Technology Inc..
  - Action: resignation
  - Auditor: Manning Elliott LLP
  source text: .01 Changes in Registrant’s Certifying Accountant (a) Resignation of Previous Independent Registered Accounting Firm On December 20, 2023, Manning Elliott LLP ( “Manning” ) resigned as the Company’s independent registered public accounting
  evidence_url: https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm
- Auditor Changes
  Sharps Technology Inc. engaged PKF O'Connor Davies as its auditor.
  - Action: engagement
  - Auditor: PKF O'Connor Davies
  source text: (b) Appointment of New Independent Registered Public Accounting Firm On December 20, 2023, the Company’s Audit Committee approved the engagement of PKF O’Connor Davies ( “PKF” ) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1737995/000149315223045973/0001493152-23-045973-index.htm

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