WithumSmith+Brown takes over as Espey Mfg. (NYSE: ESP) audit firm

Rhea-AI Filing Summary

Espey Mfg. & Electronics Corp. disclosed that on September 30, 2025 it engaged WithumSmith+Brown, PC as its independent public accounting firm to audit the company’s financial statements for the fiscal year ending June 30, 2026.

Withum is described as the successor to the company’s prior auditor, Freed Maxick, P.C., after Freed Maxick joined Withum’s practice, as reported in an August 1, 2025 press release issued by Withum.

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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
September 30, 2025

ESPEY MFG. & ELECTRONICS CORP.

(Exact name of registrant as specified in its charter)

New York		001-04383		14-1387171
(State or Other Jurisdiction of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)

233 Ballston Avenue, Saratoga Springs, New York 12866

(Address of principal executive offices)

(518) 584-4100

(Registrant’s telephone number, including area code)

Not Applicable

(Former name or former address, if changed since last report)

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	Name of each exchange on which registered
Common Stock $.33-1/3 par value	ESP	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.

On September 30, 2025, the Company engaged WithumSmith+Brown, PC (“Withum”) to audit the Company’s financial statements for the year ending June 30, 2026. Withum is the successor to Freed Maxick, P.C. (“FM”), the Company’s prior auditing firm. On August 1, 2025 Withum issued a press release reporting that FM had joined its practice with Withum.

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.

Date: October 1, 2025		ESPEY MFG. & ELECTRONICS CORP.
	By:	/s/ Kaitlyn O’Neil
		Kaitlyn O’Neil Principal Financial Officer

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FAQ

What auditor change did ESPEY MFG. & ELECTRONICS CORP. (ESP) disclose?

Espey Mfg. & Electronics Corp. engaged WithumSmith+Brown, PC on September 30, 2025 to audit its financial statements for the year ending June 30, 2026. Withum succeeds Freed Maxick, P.C. following Freed Maxick’s combination into Withum’s practice.

Who is the new independent auditor for Espey Mfg. & Electronics Corp. (ESP)?

The new independent auditor for Espey Mfg. & Electronics Corp. is WithumSmith+Brown, PC. The company engaged Withum on September 30, 2025 to perform the audit of its financial statements for the fiscal year ending June 30, 2026, replacing prior firm Freed Maxick, P.C.

Which fiscal year will WithumSmith+Brown, PC audit for Espey (ESP)?

WithumSmith+Brown, PC will audit Espey Mfg. & Electronics Corp.’s financial statements for the fiscal year ending June 30, 2026. This engagement was made effective September 30, 2025 and follows Withum becoming successor to prior auditor Freed Maxick, P.C.

How did WithumSmith+Brown, PC become Espey’s successor auditor?

WithumSmith+Brown, PC became Espey’s successor auditor after Freed Maxick, P.C., the prior auditing firm, joined Withum’s practice. An August 1, 2025 press release issued by Withum reported that Freed Maxick had joined its practice, leading to Withum’s successor role.

Who signed the 8-K reporting Espey’s new auditor engagement?

The 8-K reporting Espey’s engagement of WithumSmith+Brown, PC was signed by Kaitlyn O’Neil, who is identified as the company’s Principal Financial Officer. The signature block is dated October 1, 2025 and is executed on behalf of Espey Mfg. & Electronics Corp.