---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-23-011192"
form_type: "8-K"
ticker: "SMID"
cik: "0000924719"
company_name: "SMITH MIDLAND CORP"
filed_at: "2023-08-23T23:59:59+00:00"
generated_at: "2026-06-11T05:15:56.908607+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.6
calibrated_materiality_score: 0.6
confidence: "high"
source: SEC EDGAR
---

# Smith-Midland receives Nasdaq delisting notice for late Q2 10-Q; appoints BDO as new auditor

## Summary
- Nasdaq notice for non-compliance with Listing Rule 5250(c)(1) due to late Form 10-Q for June 30, 2023.
- Delay attributed to transition to new independent registered public accounting firm, not internal controls.
- Audit Committee approved engagement of BDO USA LLP on August 23, 2023 for fiscal year 2023.
- Company expects to file Form 10-Q after BDO completes its review, resolving listing issue.
- No prior consultations with BDO on accounting principles or audit opinions for recent periods.

## SEC filing metadata
- accession: 0001654954-23-011192
- form_type: 8-K
- ticker: SMID
- cik: 0000924719
- company_name: SMITH MIDLAND CORP
- filed_at: 2023-08-23T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.6
- calibrated_materiality_score: 0.6
- confidence: high
- sec_items: 3.01, 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/0001654954-23-011192-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/smid_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-011192
- JSON: https://secwatch.observer/filing/0001654954-23-011192.json
- Plain text: https://secwatch.observer/filing/0001654954-23-011192.txt

## Key facts
- Auditor Changes
  SMITH MIDLAND CORP engaged BDO USA LLP as its auditor.
  - Action: engagement
  - Auditor: BDO USA LLP
  source text: the Company has retained, on August 23, 2023, BDO USA, LLP ("BDO") as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/0001654954-23-011192-index.htm
- Listing & Compliance Notices
  SMITH MIDLAND CORP received a nasdaq deficiency notice notice regarding late filing (rules 5250(c)(1)).
  - Exchange: nasdaq
  - Notice: deficiency notice
  - Deficiency: late filing
  - Rules: 5250(c)(1)
  source text: August 17, 2023, Smith-Midland Corporation (the “Company”) received a letter from Nasdaq indicating that it was not in compliance with Nasdaq Listing Rule 5250(c)(1), which requires the timely filing of all required periodic financial reports with the Securities and Exchange Commission. The required filing in question is the Company’s Quarterly Report in Form 10-Q for the quarterly period ended June 30, 2023 (the “Form 10-Q”). The delay in filing is related to the Company’s transition to a new independent registered accounting firm and is not related to any of the Company’s internal financial
  evidence_url: https://www.sec.gov/Archives/edgar/data/924719/000165495423011192/0001654954-23-011192-index.htm

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