---
schema_version: "secwatch.filing_event.v1"
accession: "0001683168-24-000307"
form_type: "8-K"
ticker: "FCUV"
cik: "0001590418"
company_name: "FOCUS UNIVERSAL INC."
filed_at: "2024-01-16T23:59:59+00:00"
generated_at: "2026-06-06T23:14:50.267441+00:00"
event_type: "other_material"
sentiment: "neutral"
materiality_score: 0.25
calibrated_materiality_score: 0.25
confidence: "high"
source: SEC EDGAR
---

# Focus Universal dismisses Reliant CPA PC, engages Weinberg & Company as auditor

## Summary
- Reliant CPA PC dismissed as auditor on January 12, 2024; no disagreements or reportable events.
- Weinberg & Company, P.A. engaged as new PCAOB registered auditor on January 5, 2024.
- Engagement approved by Audit Committee and Board of Directors.
- No consultations with new auditor on accounting principles or disagreements in prior periods.

## SEC filing metadata
- accession: 0001683168-24-000307
- form_type: 8-K
- ticker: FCUV
- cik: 0001590418
- company_name: FOCUS UNIVERSAL INC.
- filed_at: 2024-01-16T23:59:59+00:00
- event_type: other_material
- sentiment: neutral
- materiality_score: 0.25
- calibrated_materiality_score: 0.25
- confidence: high
- sec_items: 4.01, 9.01
- EDGAR index: https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm
- EDGAR primary document: https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/focus_8k.htm

## Machine-readable alternates
- HTML: https://secwatch.observer/filing/0001683168-24-000307
- JSON: https://secwatch.observer/filing/0001683168-24-000307.json
- Plain text: https://secwatch.observer/filing/0001683168-24-000307.txt

## Key facts
- Auditor Changes
  FOCUS UNIVERSAL INC. dismissed Reliant CPA PC as its auditor.
  - Action: dismissal
  - Auditor: Reliant CPA PC
  - Successor: Weinberg & Company, P.A.
  source text: On January 12, 2024 (the “Termination Date”), Focus Universal Inc. (the “Company”) notified Reliant CPA PC that the Company is dismissing it (the “Former Auditor”) as the independent registered public accounting firm of the Company.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm
- Auditor Changes
  FOCUS UNIVERSAL INC. engaged Weinberg & Company, P.A. as its auditor.
  - Action: engagement
  - Auditor: Weinberg & Company, P.A.
  source text: On January 5, 2024, the Company engaged Weinberg & Company, P.A. (the “New Auditor”) as its independent PCAOB registered public accounting firm for the Company’s fiscal year ended December 31, 2023.
  evidence_url: https://www.sec.gov/Archives/edgar/data/1590418/000168316824000307/0001683168-24-000307-index.htm

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