---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-23-000259"
form_type: "8-K"
ticker: "FCUV"
cik: "0001590418"
company_name: "FOCUS UNIVERSAL INC."
filed_at: "2023-01-20T23:59:59+00:00"
generated_at: "2026-06-20T12:28:51.499352+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.3
calibrated_materiality_score: 0.3
confidence: "high"
source: SEC EDGAR
---

# Focus Universal dismisses BF Borgers CPA, engages Reliant CPA as new auditor

## Summary
- Dismissed BF Borgers CPA PC as auditor on Jan 19, 2023, citing partner and personnel movement.
- Engaged Reliant CPA PC as new PCAOB registered auditor for fiscal year ending Dec 31, 2022.
- No disagreements on accounting principles or reportable events in past two fiscal years.
- Requested former auditor to furnish SEC letter agreeing with statements; attached as Exhibit 16.1.

## SEC filing metadata
- accession: 0001683168-23-000259
- form_type: 8-K
- ticker: FCUV
- cik: 0001590418
- company_name: FOCUS UNIVERSAL INC.
- filed_at: 2023-01-20T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.3
- calibrated_materiality_score: 0.3
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/0001683168-23-000259-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/focus_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-23-000259
- JSON: https://secwatch.observer/filing/0001683168-23-000259.json
- Plain text: https://secwatch.observer/filing/0001683168-23-000259.txt

## Key facts
- Auditor Changes
  FOCUS UNIVERSAL INC. engaged Reliant CPA PC as its auditor.
  - Action: engagement
  - Auditor: Reliant CPA PC
  source text: irm On January 19, 2023, the Company engaged Reliant CPA PC (the “New Auditor”) as its independent PCAOB registered public accounting firm for the Company’s fiscal year ended December 31, 2022. The recommendation to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Audit Committee and the Company’s Board of Directors due to partner and personnel movement from the Former Auditor to the New Auditor. During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either: 1.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/0001683168-23-000259-index.htm
- Auditor Changes
  FOCUS UNIVERSAL INC. dismissed BF Borgers CPA PC as its auditor.
  - Action: dismissal
  - Auditor: BF Borgers CPA PC
  source text: (the “Company”) notified BF Borgers CPA PC that the Company is dismissing it (the “Former Auditor”) as the independent registered public accounting firm of the Company due to partner and personnel movement from the Former Auditor to the
  evidence_url: https://www.sec.gov/Archives/edgar/data/1590418/000168316823000259/0001683168-23-000259-index.htm

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