Wavedancer, Inc. Changes Certifying Accountant

TL;DR

Wavedancer switched accountants, filing 8-K on 5/22/24.

AI Summary

Wavedancer, Inc. filed an 8-K on May 22, 2024, reporting a change in its certifying accountant as of May 16, 2024. The filing does not disclose specific details about the previous or new accountant, nor does it mention any disagreements or issues that led to the change.

Why It Matters

A change in a company's auditor can sometimes signal underlying financial issues or a desire for a fresh perspective on financial reporting.

Risk Assessment

Risk Level: low — The filing is a standard procedural update regarding a change in auditor and does not contain information that inherently increases risk.

Key Players & Entities

• WAVEDANCER, INC. (company) — Registrant
• May 16, 2024 (date) — Date of earliest event reported
• May 22, 2024 (date) — Filing date

FAQ

Key Financial Figures

• $0.001 — ch registered Common Stock , par value $0.001 per share WAVD The Nasdaq Stock Mar

Filing Documents

• wavd20240520_8k.htm (8-K) — 26KB
• ex_677058.htm (EX-16.1) — 2KB
• 0001437749-24-017994.txt ( ) — 162KB
• wavd-20240516.xsd (EX-101.SCH) — 3KB
• wavd-20240516_def.xml (EX-101.DEF) — 12KB
• wavd-20240516_lab.xml (EX-101.LAB) — 15KB
• wavd-20240516_pre.xml (EX-101.PRE) — 12KB
• wavd20240520_8k_htm.xml (XML) — 3KB

01

Item 4.01. Changes in the Registrant ' s Certifying Accountant. (a) Resignation of independent registered public accounting firm On May 16, 2024, CohnReznick LLP ("CohnReznick") advised WaveDancer, Inc. ("the Company") that it is resigning from its role as the independent registered public accounting firm for the Company. The reports of CohnReznick on the Company's consolidated financial statements as of and for the two most recent fiscal years ended December 31, 2023 and 2022, did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles, except for the explanatory paragraphs in CohnReznick's audit reports dated March 20, 2024 and April 17, 2023 that there was substantial doubt as to the Company's ability to continue as a going concern. During the Company's two most recent fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through CohnReznick's resignation, there were no "disagreements" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions under the Securities Exchange Act of 1934, as amended (the "Exchange Act")) between the Company and CohnReznick 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 CohnReznick, would have caused CohnReznick to make reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements of the Company for such years. During this same period, there were no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related instructions under the Exchange Act). The Company has provided CohnReznick with a copy of the foregoing disclosures under Item 4.01 on Form 8-K prior to filing it with the U.S. Securities and Exchange Commission ("SEC") and has requested tha

Financial Statements and Exhibits

Financial Statements and Exhibits Exhibit No. Description 16.1 Letter dated May 22, 2024 from CohnReznick, LLP to the Securities and Exchange Commission confirming the disclosures contained in Item 4.01 of this Form 8-K. 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. WAVEDANCER, INC. Date: May 22, 2024 By: /s/ G. James Benoit, Jr. G. James Benoit, Jr. Chief Executive Officer

View Full Filing

View this 8-K filing on SEC EDGAR