---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-23-011535"
form_type: "8-K/A"
ticker: "SODI"
cik: "0000091668"
company_name: "SOLITRON DEVICES INC"
filed_at: "2023-09-05T23:59:59+00:00"
generated_at: "2026-06-11T00:19:03.045606+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.55
calibrated_materiality_score: 0.55
confidence: "high"
source: SEC EDGAR
---

# Solitron Devices dismisses MaloneBailey as auditor, appoints Whitley Penn

## Summary
- Board dismissed MaloneBailey effective Aug 30, 2023; no disagreements except known material weaknesses in internal controls.
- Appointed Whitley Penn LLP as new independent accountant effective Sep 1, 2023.
- MaloneBailey's reports for FY 2023 and 2022 contained no adverse opinion or qualification.
- MaloneBailey furnished auditor letter to SEC agreeing with Company's disclosures.

## SEC filing metadata
- accession: 0001654954-23-011535
- form_type: 8-K/A
- ticker: SODI
- cik: 0000091668
- company_name: SOLITRON DEVICES INC
- filed_at: 2023-09-05T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.55
- calibrated_materiality_score: 0.55
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/0001654954-23-011535-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/sodi_8ka.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-011535
- JSON: https://secwatch.observer/filing/0001654954-23-011535.json
- Plain text: https://secwatch.observer/filing/0001654954-23-011535.txt

## Key facts
- Auditor Changes
  SOLITRON DEVICES INC engaged Whitley Penn LLP as its auditor.
  - Action: engagement
  - Auditor: Whitley Penn LLP
  source text: On September 1, 2023, following approval by the Company’s Board of Directors and Audit Committee, the Company appointed Whitley Penn LLP (“Whitley Penn”) as the new independent registered public accounting firm of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/0001654954-23-011535-index.htm
- Auditor Changes
  SOLITRON DEVICES INC dismissed MaloneBailey, LLP as its auditor.
  - Action: dismissal
  - Auditor: MaloneBailey, LLP
  - Successor: Whitley Penn LLP
  source text: On August 30, 2023, the Board of Directors and Audit Committee of Solitron Devices, Inc. (the “Company”), approved the dismissal of MaloneBailey, LLP (“MaloneBailey”), as the independent registered public accounting firm of the Company, effective immediately.
  evidence_url: https://www.sec.gov/Archives/edgar/data/91668/000165495423011535/0001654954-23-011535-index.htm

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