Scientific Industries (SCND) replaces BPB with Carr, Riggs & Ingram as auditor

Rhea-AI Filing Summary

Scientific Industries, Inc. reported a change in its independent auditor following an acquisition within the accounting industry. Effective January 14, 2026, the company’s Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP (BPB) and approved Carr, Riggs & Ingram, LLC (CRI) as the new independent registered public accounting firm, after CRI acquired certain assets related to BPB’s capital markets practice on January 1, 2026.

BPB had been engaged from August 22, 2025 through December 31, 2025 but issued no audit or review reports during that period. The company states there were no disagreements with BPB on accounting principles, financial statement disclosure, or auditing scope or procedures, and no reportable events under Regulation S‑K during the engagement. The company also states it did not consult with CRI on accounting or auditing matters before the appointment. BPB’s confirming letter to the SEC is filed as an exhibit.

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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):

January 14, 2026

_________________________________________________

SCIENTIFIC INDUSTRIES, INC.

(Exact name of registrant as specified in its charter)

Delaware		000-6658		04-2217279
(State or other Jurisdiction)		(Commission File Number)		(IRS Employer No.)

80 Orville Drive

Bohemia, New York 11716

(Address of principal executive offices)

(631) 567-4700

(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 (see General Instruction A.2. below):

☐	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 $0.5 par value		SCND		OTC

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 CHANGE IN REGISTRANT’S CERTIFYING ACCOUNTANT. 

Scientific Industries, Inc. (the “Company”) was notified that Carr, Riggs & Ingram, LLC (“CRI”) acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”). On January 14, 2026, the Audit Committee of the Company’s Board of Directors simultaneously dismissed BPB as the Company’s independent registered public accounting firm and approved the appointment of CRI as the Company’s independent registered public accounting firm.

The Company had engaged BPB to serve as the independent registered public accounting firm for the period from August 22, 2025 to December 31, 2025, for the Company’s three and nine month period ended September 30, 2025 condensed consolidated financial statements and the year ended December 31, 2025 consolidated financial statements (the “Engagement Period”).  During the Engagement Period, BPB did not issue any reports on the Company’s interim condensed consolidated financial statements or annual consolidated financial statements.

During the Engagement Period and through January 14, 2026, there were no "disagreements," as that term is described in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities and Exchange Act of 1934, as amended ("Regulation S-K"), with BPB on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

During the Engagement Period and through January 14, 2026, there were no “reportable events” as that term is described in Item 304(a)(1)(v) of Regulation S-K.

During the Engagement Period and through the date of this Current Report on Form 8-K, the Company did not consult with CRI with regard to (a) 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 no written report was provided to the Company or oral advice provided to the Company by CRI that CRI concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was subject to any disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Company has requested that BPB furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated January 20, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01 Financial Statements and Exhibits

(d) Exhibits.

Exhibit No		Description
16.1		Letter from Berkowitz Pollack Brant Advisors + CPAs, LLP, dated as of January 20, 2026, addressed to the Securities and Exchange Commission.

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SIGNATURE

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.

	SCIENTIFIC INDUSTRIES, INC.
Date: January 20, 2026	By:	/s/ Helena R. Santos
		Helena R. Santos,
		President and Chief Executive Officer

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FAQ

What auditor change did Scientific Industries (SCND) disclose in this 8-K?

Scientific Industries, Inc. reported that its Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP and approved Carr, Riggs & Ingram, LLC as the company’s independent registered public accounting firm, effective January 14, 2026.

Why did Scientific Industries appoint Carr, Riggs & Ingram, LLC as its new auditor?

Carr, Riggs & Ingram, LLC was appointed after it acquired, effective January 1, 2026, certain assets related to the capital markets practice of the prior auditor, Berkowitz Pollack Brant Advisors + CPAs, LLP.

Were there any disagreements between Scientific Industries and Berkowitz Pollack Brant Advisors + CPAs, LLP?

The company states that during the engagement period and through January 14, 2026, there were no disagreements with Berkowitz Pollack Brant Advisors + CPAs, LLP on accounting principles or practices, financial statement disclosure, or auditing scope or procedure, as described under Item 304(a)(1)(iv) of Regulation S‑K.

Did Scientific Industries report any reportable events related to its former auditor?

The company states that during the engagement period and through January 14, 2026, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S‑K in connection with Berkowitz Pollack Brant Advisors + CPAs, LLP.

Did Scientific Industries consult with Carr, Riggs & Ingram before the appointment?

The company states that during the engagement period and through the date of the report, it did not consult with Carr, Riggs & Ingram, LLC about the application of accounting principles to specific transactions, the type of audit opinion that might be issued, or any matters involving disagreements or reportable events.

What exhibit did Scientific Industries file related to the auditor change?

Scientific Industries filed Exhibit 16.1, a letter dated January 20, 2026 from Berkowitz Pollack Brant Advisors + CPAs, LLP addressed to the Securities and Exchange Commission, indicating whether it agrees with the company’s statements about the change in auditor.