---
schema_version: "secwatch.filing_event.v1"
accession: "0001654954-23-013046"
form_type: "8-K"
ticker: "LASE"
cik: "0001807887"
company_name: "Laser Photonics Corp"
filed_at: "2023-10-17T23:59:59+00:00"
generated_at: "2026-06-09T22:44:44.895751+00:00"
event_type: "other_material"
sentiment: "negative"
materiality_score: 0.8
calibrated_materiality_score: 0.8
confidence: "high"
source: SEC EDGAR
---

# Laser Photonics replaces auditor BF Borgers after restatement disputes; Fruci engaged

## Summary
- BF Borgers flagged improper revenue recognition for two 2022 sales requiring restatement.
- BF Borgers also required stock expense correction for IR firm, needing 10-Q restatements for Q1 and Q2 2023.
- Company questioned the restatements but was not opposed; auditor change not based on those issues.
- Fruci & Associates II, PLLC appointed as new independent auditor effective October 10, 2023.
- BF Borgers sent resignation-for-cause letters to SEC and company; exhibits 16.1-16.3 attached.

## SEC filing metadata
- accession: 0001654954-23-013046
- form_type: 8-K
- ticker: LASE
- cik: 0001807887
- company_name: Laser Photonics Corp
- filed_at: 2023-10-17T23:59:59+00:00
- event_type: other_material
- sentiment: negative
- materiality_score: 0.8
- calibrated_materiality_score: 0.8
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1807887/000165495423013046/0001654954-23-013046-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1807887/000165495423013046/laser_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001654954-23-013046
- JSON: https://secwatch.observer/filing/0001654954-23-013046.json
- Plain text: https://secwatch.observer/filing/0001654954-23-013046.txt

## Key facts
- Auditor Changes
  Laser Photonics Corp engaged Fruci & Associates II, PLLC as its auditor.
  - Action: engagement
  - Auditor: Fruci & Associates II, PLLC
  source text: On October 10, 2023, the Audit Committee of the Board of Directors of the registrant, Laser Photonics Corporation (the “Company” or “Laser Photonics”), approved the engagement of Fruci & Associates II, PLLC (“Fruci”) as the Company’s independent registered public accounting firm
  evidence_url: https://www.sec.gov/Archives/edgar/data/1807887/000165495423013046/0001654954-23-013046-index.htm
- Auditor Changes
  Laser Photonics Corp dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  - Successor: Fruci & Associates II, PLLC
  source text: BF Borgers CPA PC (“BF Borgers”), the Company’s independent registered public accounting firm since 2019, was informed that it would be replaced by Fruci as the Company’s independent registered public accounting firm.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1807887/000165495423013046/0001654954-23-013046-index.htm

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