---
schema_version: "secwatch.filing_event.v1"
accession: "0001641172-25-012256"
form_type: "8-K"
ticker: "SURG"
cik: "0001392694"
company_name: "SurgePays, Inc."
filed_at: "2025-05-23T23:59:59+00:00"
generated_at: "2026-05-20T13:41:20.135287+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.5
calibrated_materiality_score: 0.5
confidence: "high"
source: SEC EDGAR
---

# SurgePays auditor Rodefer Moss resigns; TAAD LLP appointed as new auditor

## Summary
- Rodefer Moss resigned as independent auditor on May 19, 2025; no disagreements or reportable events.
- Prior audit reports unqualified except critical audit matters on revenue sufficiency and goodwill impairment.
- Audit Committee engaged TAAD, LLP as new independent registered public accounting firm on May 23, 2025.
- Rodefer's letter agreeing with disclosures filed as Exhibit 16.1.

## SEC filing metadata
- accession: 0001641172-25-012256
- form_type: 8-K
- ticker: SURG
- cik: 0001392694
- company_name: SurgePays, Inc.
- filed_at: 2025-05-23T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.5
- calibrated_materiality_score: 0.5
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/form8-k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001641172-25-012256
- JSON: https://secwatch.observer/filing/0001641172-25-012256.json
- Plain text: https://secwatch.observer/filing/0001641172-25-012256.txt

## Key facts
- Auditor Changes
  Rodefer Moss & Co, PLLC resigned as auditor of SurgePays, Inc..
  - Action: resignation
  - Auditor: Rodefer Moss & Co, PLLC
  source text: On May 19, 2025, SurgePays, Inc. (“SurgePays”, “we”, the “Company”) was notified by Rodefer Moss & Co, PLLC (“Rodefer”) that Rodefer had resigned as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm
- Auditor Changes
  SurgePays, Inc. engaged TAAD, LLP as its auditor.
  - Action: engagement
  - Auditor: TAAD, LLP
  source text: On May 23, 2025, the Audit Committee of the Company’s Board of Directors engaged TAAD, LLP as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1392694/000164117225012256/0001641172-25-012256-index.htm

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