{"schema_version":"secwatch.filing_event.v1","accession":"0001654954-26-000476","form_type":"8-K","ticker":"SCND","cik":"0000087802","company_name":"SCIENTIFIC INDUSTRIES INC","filed_at":"2026-01-20T23:59:59+00:00","discovered_at":"2026-05-14T18:02:37.887123+00:00","generated_at":"2026-05-16T09:40:39.975220+00:00","sec_items":["4.01","9.01"],"event_type":"other_material","sentiment":"neutral","materiality_score":0.2,"calibrated_materiality_score":0.2,"confidence":"high","headline":"Scientific Industries replaces auditor after BPB acquired by CRI","bullets":["Audit committee dismissed BPB and appointed CRI as independent auditor on Jan 14, 2026, due to CRI's acquisition of BPB's capital markets practice.","No disagreements or reportable events during BPB's engagement period (Aug 22, 2025 to Dec 31, 2025).","Company did not consult CRI on any accounting or auditing matters before appointment.","BPB furnished a letter agreeing with the statements, filed as Exhibit 16.1."],"urls":{"canonical":"https://secwatch.observer/filing/0001654954-26-000476","json":"https://secwatch.observer/filing/0001654954-26-000476.json","markdown":"https://secwatch.observer/filing/0001654954-26-000476.md","text":"https://secwatch.observer/filing/0001654954-26-000476.txt","edgar_index":"https://www.sec.gov/Archives/edgar/data/87802/000165495426000476/0001654954-26-000476-index.htm","edgar_primary_document":"https://www.sec.gov/Archives/edgar/data/87802/000165495426000476/scnd_8k.htm"},"model":{"generated_by":"deepseek-v4-flash:cloud@v2","generated_at":"2026-05-16T09:40:39.975220+00:00"},"review":{"review_status":"machine_generated","human_reviewed":false,"corrected":false,"correction_note":null,"correction_timestamp":null,"superseded_by":null,"related_filings":[]},"source_grounded_claims":[{"claim_id":"10dff750040cbffc4e34e5b91d95391f67c3b7d1","claim":"SCIENTIFIC INDUSTRIES INC dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its auditor.","evidence_excerpt":"(the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm.","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/87802/000165495426000476/0001654954-26-000476-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"dismissal"},{"label":"Auditor","value":"Berkowitz Pollack Brant Advisors + CPAs, LLP"},{"label":"Successor","value":"Carr, Riggs & Ingram, LLC"}],"fact_type":"auditor_change"},{"claim_id":"5e18ad6c72682b428ecffcf7226582efa3bcd14a","claim":"SCIENTIFIC INDUSTRIES INC engaged Carr, Riggs & Ingram, LLC as its auditor.","evidence_excerpt":"(the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm. The Company had engaged BPB to serve as the independent registered public accounting firm for the period from August 22, 2025 to December 31, 2025, for the Company’s three and nine month period ended September 30, 2025 condensed consolidated financial statements and the year ended December 31, 2025 consolidated financial statements (the “ Engagement Period ”). During the Engagement Period, BPB did not is","evidence_source":"SEC 8-K Item 4.01/4.02","evidence_url":"https://www.sec.gov/Archives/edgar/data/87802/000165495426000476/0001654954-26-000476-index.htm","confidence":0.9,"family_label":"Auditor Changes","details":[{"label":"Action","value":"engagement"},{"label":"Auditor","value":"Carr, Riggs & Ingram, LLC"}],"fact_type":"auditor_change"}],"license":"Source filings: public domain (SEC EDGAR). Summaries (headline + bullets): CC-BY-4.0; attribute https://secwatch.observer"}