Sensus Healthcare switches to Carr, Riggs & Ingram as auditor

Sensus Healthcare, Inc. has changed its independent auditor following an acquisition of assets related to Berkowitz Pollack Brant Advisors + CPAs, LLP’s capital markets practice by Carr, Riggs & Ingram, LLC (CRI), effective January 1, 2026.

Rhea-AI Filing Summary

Sensus Healthcare, Inc. has changed its independent auditor following an acquisition of assets related to Berkowitz Pollack Brant Advisors + CPAs, LLP’s capital markets practice by Carr, Riggs & Ingram, LLC (CRI), effective January 1, 2026. On January 13, 2026, the Audit Committee dismissed Berkowitz Pollack Brant as the company’s independent registered public accounting firm and approved CRI as the new auditor.

Berkowitz Pollack Brant’s audit report on the company’s consolidated financial statements for the year ended December 31, 2024 contained no adverse opinion, no disclaimer of opinion, and was not qualified or modified. The company reports no disagreements with Berkowitz Pollack Brant on accounting, disclosure, or audit matters, and notes a previously disclosed material weakness in information technology general controls that was remediated as of December 31, 2024. The company also states it did not consult with CRI on accounting or audit issues before this appointment.

Insights

Equity research analyst

Auditor change follows practice acquisition, with no reported disputes.

Sensus Healthcare is replacing Berkowitz Pollack Brant with Carr, Riggs & Ingram as its independent registered public accounting firm after CRI acquired certain assets of Berkowitz Pollack Brant’s capital markets practice. The change is framed as a consequence of that transaction rather than a dispute over accounting or reporting.

The company indicates that Berkowitz Pollack Brant’s audit opinion on the year ended December 31, 2024 contained no adverse or qualified opinions. It also states there were no disagreements on accounting principles, disclosure, or audit scope, and no reportable events aside from a previously disclosed material weakness in information technology general controls that was remediated by December 31, 2024.

Sensus Healthcare further notes it did not consult CRI on specific accounting treatments or prospective audit opinions before the appointment. The Audit Committee’s plan to allow Berkowitz Pollack Brant to respond to inquiries from CRI may support continuity and context as the new firm takes over, with future annual and quarterly reports providing the best window into how the new auditor relationship functions in practice.

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.

FAQ

What auditor change did Sensus Healthcare (SRTS) disclose?

Sensus Healthcare reported that its Audit Committee dismissed Berkowitz Pollack Brant Advisors + CPAs, LLP as its independent registered public accounting firm on January 13, 2026 and approved Carr, Riggs & Ingram, LLC (CRI) as the new independent registered public accounting firm.

Why did Sensus Healthcare change from Berkowitz Pollack Brant to Carr, Riggs & Ingram?

The company states that Carr, Riggs & Ingram acquired, effective January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant, and the Audit Committee then dismissed Berkowitz Pollack Brant and appointed CRI as the company’s independent registered public accounting firm.

Did Berkowitz Pollack Brant issue any adverse opinions on Sensus Healthcare’s financial statements?

No. Berkowitz Pollack Brant’s audit report on Sensus Healthcare’s consolidated financial statements for the year ended December 31, 2024 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

Were there any disagreements between Sensus Healthcare and Berkowitz Pollack Brant?

The company reports that during the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period, there were no disagreements with Berkowitz Pollack Brant on accounting principles, financial statement disclosure, or auditing scope or procedures, and no reportable events other than a previously disclosed material weakness in internal control over financial reporting.

What internal control material weakness did Sensus Healthcare disclose and how was it resolved?

Sensus Healthcare previously reported a material weakness in internal control over financial reporting related to information technology general controls around access, segregation of duties, and monitoring of individuals who can modify data. The company states this weakness did not result in material misstatements and was remediated as of December 31, 2024.

Did Sensus Healthcare consult Carr, Riggs & Ingram before appointing them as auditor?

The company states that during the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period, it did not consult CRI on the application of accounting principles, the type of audit opinion that might be issued, or any matters involving disagreements or reportable events.

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Accepted by SEC EDGAR 01/20/2026 - 11:07 AM Learn about SEC filing dates

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UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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 13, 2026

SENSUS HEALTHCARE, INC.

(Exact name of registrant as specified in its charter)

Delaware		001-37714		27-1647271
(State of Incorporation)		(Commission File Number)		(IRS Employer Identification No.)
851 Broken Sound Pkwy., NW # 215, Boca Raton, Florida				33487
(Address of principal executive offices)				(Zip Code)

Registrant's telephone number, including area code: (561) 922-5808

_________________________________________________

(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(s)		Name of each exchange on which registered
Common Stock, par value $0.01 per share		SRTS		Nasdaq Stock Market, LLC

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. ☐

 SENSUS HEALTHCARE, INC.

FORM 8-K

CURRENT REPORT

Item 4.01 Changes in Registrant’s Certifying Accountant 

Sensus Healthcare, 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 13, 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.    

BPB’s audit report on the Company’s consolidated financial statements for the fiscal year ended December 31, 2024 (the only year for which BPB issued such a report) contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period through the date of this Current Report on Form 8-K, there were (i) no disagreements with BPB on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BPB would have caused them to make reference thereto in connection with their reports on the financial statements for such years and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except that, as originally reported in the Company’s Quarterly Report on Form 10-Q for the interim period ended June 30, 2024, there was a material weakness in its internal control over financial reporting relating to information technology general controls that were not designed and operating effectively to ensure that access to applications and data were adequately restricted to appropriate personnel, ensure segregation of duties, and appropriately monitor the activities of the individuals with access to modify data.

The material weakness did not result in any material misstatements to the Company’s condensed consolidated financial statements and, as disclosed in the Company’s Annual Report on Form 10-K for the year ended December 31, 2024, the material weakness was remediated as of December 31, 2024. The Audit Committee has discussed this matter with BPB and will authorize BPB to respond fully to any inquiries of the Company’s successor independent registered public accounting firm concerning this material weakness.

During the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period 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 SEC stating whether or not it agrees with the above statements. A copy of such letter, dated January 16, 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 Number	Description
16.1	Letter from Berkowitz Pollack Brant Advisors + CPAs, LLP, dated as of January 16, 2026, addressed to the Securities and Exchange Commission
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.

	SENSUS HEALTHCARE, INC.
Date: January 16, 2026	By:	/s/ Javier Rampolla
		Javier Rampolla
		Chief Financial Officer