Applied DNA Sciences Changes Certifying Accountant

TL;DR

APDN changed auditors effective Jan 24. Semple, March & Co. out.

AI Summary

Applied DNA Sciences, Inc. filed an 8-K on January 30, 2025, reporting a change in its certifying accountant. The company's previous independent registered public accounting firm was Semple, March & Co., P.A. The change was effective January 24, 2025.

Why It Matters

A change in auditor can sometimes signal underlying financial concerns or a desire for a fresh perspective on financial reporting.

Risk Assessment

Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial restatements or other financial difficulties.

Key Players & Entities

• Applied DNA Sciences, Inc. (company) — Registrant
• Semple, March & Co., P.A. (company) — Previous certifying accountant
• January 24, 2025 (date) — Effective date of change
• January 30, 2025 (date) — Filing date of the 8-K

FAQ

Key Financial Figures

• $0.001 — ge on which registered Common Stock, $0.001 par value APDN The Nasdaq Stock Mar

Filing Documents

• tm254705d1_8k.htm (8-K) — 27KB
• tm254705d1_ex16-1.htm (EX-16.1) — 2KB
• 0001104659-25-007587.txt ( ) — 199KB
• apdn-20250124.xsd (EX-101.SCH) — 3KB
• apdn-20250124_lab.xml (EX-101.LAB) — 33KB
• apdn-20250124_pre.xml (EX-101.PRE) — 22KB
• tm254705d1_8k_htm.xml (XML) — 3KB

01

Item 4.01. Changes in Registrant's Certifying Accountant. On November 1, 2024, CBIZ CPAs P.C. acquired the attest business of Marcum LLP ("Marcum"). On January 24, 2025, Applied DNA Sciences, Inc. (the "Company") was notified by Marcum that Marcum was declining to serve as the Company's independent registered public accounting firm due to CBIZ CPAs P.C.'s acquisition of the attest business of Marcum. On January 24, 2025, Marcum resigned as auditors of the Company and with the approval of the Audit Committee of the Company's Board of Directors, CBIZ CPAs P.C. was engaged as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2025. The reports of Marcum regarding the Company's financial statements for the fiscal years ended September 30, 2024 and 2023, did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except for the inclusion of an explanatory paragraph as to the Company's ability to continue as a going concern. During the years ended September 30, 2024 and 2023, and through January 24, 2025, the date of resignation, there were (a) no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Marcum on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Marcum, would have caused Marcum to make reference to such disagreement in its report and (b) no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions). Prior to engaging CBIZ CPAs P.C., the Company did not consult with CBIZ CPAs P.C. regarding the application of accounting principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by CBIZ CPAs P.C. on the Company's financial statements, an

Financial Statements and Exhibits

Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from Marcum dated January 30, 2025 104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

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: January 30, 2025 APPLIED DNA SCIENCES, INC. By: /s/ James A. Hayward Name: James A. Hayward Title: Chief Executive Officer

View Full Filing

View this 8-K filing on SEC EDGAR