Form 8-K - Current report
September 11 2024 - 3:01PM
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0001494891
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2024-09-05
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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): September 5, 2024
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
(a)
On
September 5, 2024, Marcum LLP (“Marcum”) notified Sensus Healthcare, Inc. (the “Company”) that it was resigning,
effective immediately, as the independent registered public accounting firm for the Company due to independence concerns relating to
Marcum’s impending merger with CBIZ Inc., which provides human resources consulting and health insurance brokerage services to
the Company.
Marcum’s
audit reports on the Company’s consolidated financial statements for the fiscal years ended December 31, 2022 and 2023 contained
no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
During
the fiscal years ended December 31, 2022 and 2023 and the subsequent interim period through the date of this Current Report on Form 8-K,
there were (i) no disagreements with Marcum 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 Marcum 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 reported in the Company’s Quarterly Report on Form 10-Q for the period ended June 30, 2024 (the “10-Q”),
there was a material weakness in its internal control over financial reporting as of June 30, 2024 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.
As
reported in the 10-Q, the material weakness did not result in any material misstatements to the Company’s condensed consolidated
financial statements for the period ended June 30, 2024. The Audit Committee has discussed this matter with Marcum and will authorize
Marcum to respond fully to any inquiries of the Company’s successor independent registered public accounting firm concerning this
material weakness.
The
Company has requested that Marcum 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 September 9, 2024, is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b)
On September 11, 2024, the Company’s Audit Committee approved the appointment of Berkowitz Pollack Brant Advisors + CPAs, LLP (“BPB”)
as the Company’s new independent registered public accounting firm, effective immediately.
During the fiscal years ended December 31, 2022 and 2023 and the subsequent interim period through the date of this Current Report on
Form 8-K, the Company did not consult with BPB 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 BPB that BPB 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).
Item
9.01 Financial Statements and Exhibits
(d)
Exhibits.
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: September 11,
2024 |
By: |
/s/ Javier Rampolla |
|
|
Javier Rampolla |
|
|
Chief Financial Officer |
2
Exhibit 16.1
September
9, 2024
Securities
and Exchange Commission
100
F Street, N.E.
Washington,
DC 20549
Commissioners:
We
have read the statements made by Sensus Healthcare, Inc. under Item 4.01 of its Form 8-K dated September 5, 2024. We agree with the
statements concerning our Firm in such Form 8-K; we are not in a position to agree or disagree with other statements of Sensus
Healthcare, Inc. contained therein.
Very
truly yours,
/s/
Marcum
LLP
Marcum
LLP
Marcum
LLP / 525 Okeechobee Boulevard / Suite 750 / West Palm Beach, FL 33401 / Phone 561.653.7300 / marcumllp.com
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Document Period End Date |
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Entity File Number |
001-37714
|
Entity Registrant Name |
SENSUS HEALTHCARE, INC.
|
Entity Central Index Key |
0001494891
|
Entity Tax Identification Number |
27-1647271
|
Entity Incorporation, State or Country Code |
DE
|
Entity Address, Address Line One |
851 Broken Sound Pkwy.
|
Entity Address, Address Line Two |
NW # 215
|
Entity Address, City or Town |
Boca Raton
|
Entity Address, State or Province |
FL
|
Entity Address, Postal Zip Code |
33487
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City Area Code |
561
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Local Phone Number |
922-5808
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Title of 12(b) Security |
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|
Trading Symbol |
SRTS
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Security Exchange Name |
NASDAQ
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