Alpha Pro Tech switches auditors to MNP LLP

Alpha Pro Tech’s Audit Committee replaced Tanner LLP with MNP LLP as independent auditor, with no reported disagreements or reportable events under SEC rules.

Rhea-AI Filing Summary

Alpha Pro Tech, Ltd. (APT) reports that its Audit Committee dismissed Tanner LLP as its independent registered public accounting firm, effective September 14, 2026, and concurrently approved the engagement of MNP LLP for the fiscal year ending December 31, 2026. Tanner’s audit reports on the consolidated financial statements for the years ended December 31, 2024 and 2025 contained no adverse opinions, disclaimers, or qualifications as to uncertainty, scope, or principles. The company states that during those fiscal years and through September 14, 2026 there were no “disagreements” or “reportable events” with Tanner as defined under Regulation S‑K, and Tanner provided a letter to the SEC agreeing with these disclosures.

8-K Event Classification

2 items: 4.01, 9.01

2 items

Item 4.01 Changes in Registrant's Certifying Accountant Governance

The company changed its independent auditing firm, which may involve disagreements on accounting matters.

Item 9.01 Financial Statements and Exhibits Exhibits

Financial statements, pro forma financial information, or exhibit attachments filed with this report.

Key Figures

Dismissal date of Tanner LLP: September 14, 2026 Engagement date of MNP LLP: September 14, 2026 Fiscal years audited by Tanner referenced: 2024 and 2025 +2 more

5 metrics

Dismissal date of Tanner LLP September 14, 2026 Effective date Tanner LLP ceased as independent registered public accounting firm

Engagement date of MNP LLP September 14, 2026 Date Audit Committee approved MNP as new independent registered public accounting firm

Fiscal years audited by Tanner referenced 2024 and 2025 Years for which Tanner’s reports had no adverse opinions or qualifications

Fiscal year to be audited by MNP LLP Year ending December 31, 2026 Period for which MNP is engaged as independent registered public accounting firm

Tanner LLP SEC letter date September 16, 2026 Date of Tanner’s letter agreeing with Alpha Pro Tech’s disclosures

Key Terms

independent registered public accounting firm, reportable events, disagreements, Regulation S-K, +1 more

5 terms

independent registered public accounting firm regulatory

"dismissed Tanner LLP as the Company’s independent registered public accounting firm"

An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.

reportable events regulatory

"there were no (i) “disagreements” ... or (ii) “reportable events”"

Reportable events are significant incidents or changes a company is legally required to disclose to regulators and the public, such as major safety problems, legal actions, financial irregularities, or management changes. They matter to investors because these events can alter a company’s risk profile or future performance, much like a dashboard warning light signals a problem that could affect a car’s safety or reliability. Timely disclosure helps investors make informed decisions and maintain market fairness.

disagreements regulatory

"there were no (i) “disagreements,” as defined in Item 304(a)(1)(iv)"

Regulation S-K regulatory

"as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act"

A set of U.S. Securities and Exchange Commission rules that tell public companies which narrative and qualitative details must be disclosed in filings, such as risk factors, management discussion, executive pay, legal proceedings and business description. Think of it as a standardized checklist or blueprint that ensures investors get the same types of background information from every company so they can compare risks, management quality and strategy before making investment decisions.

Item 304(a)(1)(iv) regulatory

"“disagreements,” as defined in Item 304(a)(1)(iv) of Regulation S-K"

FAQ

AI-generated questions and answers. How Rhea-AI works. Not financial advice.

What change in auditor did APT disclose on September 14, 2026?

Alpha Pro Tech’s Audit Committee dismissed Tanner LLP as independent registered public accounting firm and engaged MNP LLP, both effective September 14, 2026, to serve as auditor for the fiscal year ending December 31, 2026.

Did Alpha Pro Tech (APT) report any disagreements with Tanner LLP?

No. The company states there were no “disagreements” with Tanner LLP on accounting principles, financial statement disclosure, or audit scope/procedure during 2024, 2025, or the interim period through September 14, 2026, as defined under Item 304(a)(1)(iv) of Regulation S‑K.

Were any reportable events disclosed regarding Tanner LLP and APT?

No. Alpha Pro Tech reports there were no “reportable events” with Tanner LLP during the fiscal years ended December 31, 2024 and 2025 and through September 14, 2026, as that term is defined in Item 304(a)(1)(v) of Regulation S‑K.

Did Tanner LLP agree with Alpha Pro Tech’s description of the auditor change?

Yes. Tanner LLP sent a letter dated September 16, 2026 to the SEC stating it is in agreement with Alpha Pro Tech’s statements about its dismissal and the absence of disagreements or reportable events.

Did Alpha Pro Tech consult MNP LLP on accounting issues before engagement?

No. The company states that during 2024, 2025, and through September 14, 2026, it and its representatives did not consult MNP on the application of accounting principles, potential audit opinions, or any matter that was a disagreement or reportable event.

AI-generated analysis. How Rhea-AI works. Not financial advice.

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Available on EDGAR 09/16/2026 - 12:08 PM Accepted by SEC EDGAR 09/16/2026 - 12:07 PM Learn about SEC filing dates

false 0000884269 0000884269 2026-09-14 2026-09-14

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 

FORM 8-K

CURRENT REPORT
 

Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 
 

Date of Report (Date of earliest event reported): September 14, 2026

Alpha Pro Tech, Ltd.

(Exact name of registrant as specified in its charter)

Delaware, U.S.A.	001-15725	63-1009183
(State or other jurisdiction of incorporation)	(Commission File Number)	(IRS Employer Identification No.)

53 Wellington Street East
Aurora, Ontario, Canada		L4G 1H6
(Address of principal executive offices)		(Zip Code)

Registrant’s telephone number, including area code: (905) 479-0654

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

	☐	Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
	☐	Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
	☐	Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
	☐	Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Act:

Title of each class	Trading Symbol(s)	Name of each exchange on which registered
Common Stock, $0.01 par value	APT	NYSE American

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01          Changes in Registrant’s Certifying Accountant.

(a)          Dismissal of Independent Registered Public Accounting Firm

On September 14, 2026, the Audit Committee (the “Audit Committee”) of the Board of Directors of Alpha Pro Tech, Ltd. (the “Company”) dismissed Tanner LLP (“Tanner”) as the Company’s independent registered public accounting firm, effective immediately. Tanner’s reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and December 31, 2025 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2024 and December 31, 2025 and the subsequent interim period through September 14, 2026, there were no (i) “disagreements,” as defined in Item 304(a)(1)(iv) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the related instructions thereto, between the Company and Tanner on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Tanner’s satisfaction, would have caused Tanner to make reference to the subject matter of the disagreements in connection with its reports on the Company’s consolidated financial statements for such years, or (ii) “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act.

The Company provided Tanner with a copy of the above disclosures and requested that Tanner furnish the Company with a letter addressed to the SEC stating whether or not it agrees with the statements made above. Attached hereto as Exhibit 16.1 is a copy of Tanner’s letter, dated September 16, 2026, stating that it is in agreement with the statements above.

(b)          Engagement of Independent Registered Public Accounting Firm

On September 14, 2026, the Audit Committee approved the engagement of MNP LLP (“MNP”), effective immediately, as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2026.

During the fiscal years ended December 31, 2024 and December 31, 2025 and the subsequent interim period through September 14, 2026, neither the Company nor anyone on its behalf consulted with MNP regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that MNP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue, or (ii) any matter that was either the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K under the Exchange Act) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act).

Item 9.01          Financial Statements and Exhibits.

(d)	Exhibits.
	Exhibit Number		Exhibit
	16.1		Letter from Tanner LLP to the Securities and Exchange Commission dated September 16, 2026
	104		Cover Page Interactive Data File (embedded within the Inline XBRL document)

SIGNATURES
 

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. 
 

	ALPHA PRO TECH, LTD.
Date: September 16, 2026	By:	/s/ Colleen McDonald
		Colleen McDonald
		Chief Financial Officer

Filing Exhibits & Attachments

5 documents

Other Documents

• EX-16.1 EXHIBIT 16.1 2.7 KB
• EX-101 XBRL TAXONOMY EXTENSION SCHEMA 3.5 KB
• EX-101 XBRL TAXONOMY EXTENSION DEFINITION LINKBASE 11.5 KB
• EX-101 XBRL TAXONOMY EXTENSION LABEL LINKBASE 15.5 KB
• EX-101 XBRL TAXONOMY EXTENSION PRESENTATION LINKBASE 11.7 KB