Ultralife Corp Appoints New Auditor BDO USA, LLP

TL;DR

Ultralife swapped auditors from WithumSmith+Brown to BDO USA, LLP effective Aug 22.

AI Summary

Ultralife Corporation filed an 8-K on August 27, 2025, reporting a change in its certifying accountant. The company has appointed BDO USA, LLP as its new independent registered public accounting firm, effective August 22, 2025. This change follows the resignation of the previous auditor, WithumSmith+Brown, PC.

Why It Matters

A change in auditors can signal shifts in financial reporting or internal controls, potentially impacting investor confidence and the perceived reliability of the company's financial statements.

Risk Assessment

Risk Level: medium — Changes in auditors can sometimes precede or coincide with financial irregularities or a change in the company's financial health, warranting closer scrutiny.

Key Players & Entities

• Ultralife Corporation (company) — Registrant
• BDO USA, LLP (company) — New independent registered public accounting firm
• WithumSmith+Brown, PC (company) — Former independent registered public accounting firm
• August 22, 2025 (date) — Effective date of auditor change
• August 27, 2025 (date) — Filing date of the 8-K

FAQ

Key Financial Figures

• $0.10 — e on which registered) Common Stock , $0.10 par value per share ULBI NASDAQ Ch

Filing Documents

• ulbi20250825_8k.htm (8-K) — 30KB
• ex_857601.htm (EX-16.1) — 3KB
• fm01.jpg (GRAPHIC) — 11KB
• 0001437749-25-027836.txt ( ) — 178KB
• ulbi-20250822.xsd (EX-101.SCH) — 3KB
• ulbi-20250822_def.xml (EX-101.DEF) — 11KB
• ulbi-20250822_lab.xml (EX-101.LAB) — 15KB
• ulbi-20250822_pre.xml (EX-101.PRE) — 11KB
• ulbi20250825_8k_htm.xml (XML) — 3KB

01

Item 4.01 Changes in Registrant ' s Certifying Accountant. (a) Replacement of Previous Independent Registered Public Accounting Firm On August 22, 2025, the Audit and Finance Committee (the " Committee ") of the Board of Directors (the " Board ") of Ultralife Corporation, Inc. (the " Company ") approved the replacement of Freed Maxick P.C. (" FM ") as the Company's independent registered public accounting firm, due to the acquisition of certain assets of FM by Withum Smith+Brown, PC (" Withum "), effective immediately, and informed FM of such replacement on the date thereof (the " Replacement "). The reports of FM on the Company's financial statements for the fiscal years ended December 31, 2023 and 2024 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. The reports of FM on the audit of the Company's internal control over financial reporting for the fiscal year ended December 31, 2024 expressed an opinion that the Company did not maintain effective internal control over financial reporting due to a material weakness. During the Company's fiscal years ended December 31, 2023 and 2024, and the subsequent interim period through August 22, 2025, (i) there were no "disagreements," as defined in Item 304(a)(1)(iv) of Regulation S-K, with FM 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 FM, would have caused FM to make reference to the subject matter of the disagreements in connection with its reports on the Company's consolidated financial statements for such period, and (ii) there were no "reportable events," as defined in Item 304(a)(1)(v) of Regulation S-K. The Company provided FM with a copy of the disclosures in this Current Report on Form 8-K and requested that FM furnish the Company with a letter addressed to the Securities

Financial Statements and Exhibits

Financial Statements and Exhibits (d) Exhibits Exhibit Number Exhibit Description 16.1 Letter dated August 25, 2025 from Freed Maxick P.C. to the Securities and Exchange Commission 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, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Date: August 27, 2025 ULTRALIFE CORPORATION By: /s/ Philip A. Fain Philip A. Fain Chief Financial Officer and Treasurer

View Full Filing

View this 8-K filing on SEC EDGAR