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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, 2026
(Date
of earliest event reported)
RELIABILITY
INCORPORATED
(Exact
name of registrant as specified in its charter)
| Texas |
|
000-07092 |
|
75-0868913 |
(State
or other jurisdiction
of
incorporation) |
|
(Commission
File
Number) |
|
(IRS
Employer
Identification
No.) |
22505
Gateway Center Drive
P.O.
Box 71
Clarksburg,
MD 20871
(Address
of principal executive offices, including zip code)
(202)
965-1100
(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(s) |
|
Name
of each exchange on which registered |
| Common Stock, no par value |
|
RLBY |
|
N/A |
Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2
of the Securities Exchange Act of 1934.
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 30, 2026, the Audit Committee of the Board of Directors of Reliability Incorporated (the “Company”) approved the
transition from Ramirez Jimenez International CPAs (“RJI”) to Weinberg & Company, P.A. (“Weinberg”) as the
Company’s independent registered public accounting firm, subject to management’s satisfactory negotiation of final engagement
terms. Following completion of those negotiations, the Company engaged Weinberg effective October 8, 2026 and notified RJI of its dismissal
effective October 9, 2026.
RJI’s
reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2025 and 2024 did not contain
an adverse opinion or disclaimer of opinion and were not qualified or modified as to audit scope or accounting principles, except that
the reports included explanatory language expressing substantial doubt in 2025 about the Company’s ability to continue as a going
concern.
During
the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through October 9, 2026, there were no disagreements
between the Company and RJI on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to RJI’s satisfaction, would have caused RJI to make reference to the subject matter in its reports
on the Company’s financial statements.
During
the same period, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
The
Company provided RJI with a copy of the disclosures in this Item 4.01 and requested that RJI furnish a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the statements made herein and, if not, stating the respects in which it does
not agree.
(b)
Engagement of New Independent Registered Public Accounting Firm
As
described above, the Company engaged Weinberg as its independent registered public accounting firm effective October 8, 2026, to review
the Company’s interim financial statements for the quarter ended September 30, 2026, audit the Company’s consolidated financial
statements for the year ending December 31, 2026, and review the Company’s interim financial statements for the first three quarters
of 2027.
During
the fiscal years ended December 31, 2025 and 2024, and the subsequent interim period through October 8, 2026, neither the Company nor
anyone acting on its behalf consulted Weinberg regarding (i) the application of accounting principles to a specified transaction, completed
or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, where written or oral advice
was provided that Weinberg concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing
or financial reporting issue; or (ii) any matter that was the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation
S-K or a reportable event described in Item 304(a)(1)(v) of Regulation S-K.
Item
9.01. Financial Statements and Exhibits.
(d)
Exhibits.
| 16.1 |
|
Letter
from Ramirez Jimenez International CPAs dated October 14, 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.
RELIABILITY
INCORPORATED
Date:
October 15, 2026
| By: |
/s/
Mark Speck |
|
| |
Mark Speck |
|
| |
President and Chief Financial Officer |
|
