重大事件
即時報告
8-K
2026-07-24
報告日期：2026年7月20日
AI 繁中摘要
📄 **申報類型：8-K（重大事件報告）**
📅 報告日期：2026年7月20日
🏢 公司：Laser Photonics Corporation（股票代碼：LASE）
**重點事件：變更核數師** 🔄
Laser Photonics Corporation 於2026年7月20日，經審計委員會審議及推薦，決定更換獨立註冊會計師事務所。原核數師 Weinberg & Company, P.A. 被辭退，改聘 Rosenfield & Company, PLLC 負責截至2026年12月31日止年度的審計工作。
**關鍵要點：**
- 在 Weinberg & Company 審計2025年度財務報表期間，直至更換當日，雙方 **並無出現任何會計原則、財務報表披露或程序上的分歧**，亦無發生任何須報告事件（定義見 S-K Regulation Item 304(a)(1)(v)）。
- 公司亦確認，在委任 Rosenfield 之前，**從未就任何特定交易之會計處理、審計意見類型或任何分歧事項諮詢 Rosenfield**。
- 原核數師 Weinberg & Company 對公司截至2025年12月31日的合併財務報表所出具的審計報告，**並無否定意見或保留意見**，但報告中**包含一段解釋性段落，指出對公司能否持續經營存在重大疑問**（going concern）。
**跟進行動：**
公司已於2026年7月23日向 Weinberg & Company 提供本披露文件的副本，並要求其向美國證監會（SEC）提交同意函，確認是否同意上述陳述。相關同意函已作為 Exhibit 16.1 附於本報告。
**對投資者的潛在影響：** ⚠️
雖然會計師變更本身未必直接反映業績問題，但原核數師對「持續經營能力」提出的重大疑問值得關注，可能暗示公司流動性壓力或營運風險。投資者應密切留意公司後續財務狀況及 Rosenfield 將發表的審計意見。
展開英文正文
false 0001807887 0001807887 2026-07-20 2026-07-20 iso4217:USD xbrli:shares iso4217:USD xbrli:shares UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 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): July 20, 2026 Laser Photonics Corporation (Exact name of registrant as specified in its charter) Delaware 001-41515 84-3628771 (State of other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 250 Technology Park Lake Mary, FL 32746 (Address of principal executive offices) (Zip Code) Registrant’s telephone number, including area code: (407) 804-1000 (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)) Title of each class Trading Symbol(s) Name of each exchange on which registered Common Stock LASE The Nasdaq Stock Market LLC 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. ☒ Item 4.01 Changes in Registrant’s Certifying Accountant. On July 20, 2026, after review and recommendation of the Audit Committee of the Board of Directors of the registrant (the “Company”), the Company appointed Rosenfield & Company, PLLC (“Rosenfield”) to replace Weinberg & Company, P.A. (“Weinberg & Company”) as the Company’s new independent registered public accounting firm for and with respect to the year ending December 31, 2026. In connection with Weinberg & Company’s audit during the year ended December 31, 2025 and through the date of the Audit Committee’s action appointing Rosenfield, there were no (i) disagreements with Weinberg & Company on any matter of accounting principles or practices, financial statement disclosures or procedures, which disagreements if not resolved to Weinberg & Company’s satisfaction would have caused Weinberg & Company to make reference to the subject matter of the disagreement in connection with its report on the Company’s consolidated financial statements and review of the Company’s consolidated financial statements, or (ii) reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. During the Company’s two most recently completed fiscal years and through the date of the Company’s appointment of Rosenfield, the Company did not consult with Rosenfield regarding: (i) the application of accounting principles to a specific completed or contemplated transaction, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written or oral advice was provided by Rosenfield that was an important factor considered by the Company in reaching a decision as to accounting, auditing or financial reporting issues, or (ii) any matter that was either the subject of a disagreement or event, as set forth in Item 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K. Weinberg & Company’s audit report on the Company’s consolidated financial statements as of and for the year ended December 31, 2025, did not contain an adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles, except that the report contained an explanatory paragraph regarding substantial doubt about the Company’s ability to continue as a going concern. The Company, on July 23, 2026, has provided Weinberg & Company with a copy of the disclosures made by the Company in response to this Item 4.01 and has requested that Weinberg & Company furnish the Company with a letter addressed to the SEC stating whether it agrees with the statements made by the registrant in response to this Item 304(a) and, if not, stating the respects in which it does not agree. The letter Weinberg & Company agreeing with the statements made in response to Item 304(a) is set forth in Exhibit 16.1 to this Current Report on Form 8-K. Item 9.01 Financial Statements and Exhibits. (d) Exhibits 16.1 Letter from Weinberg & Company, P.A. to the SEC dated July 24, 2026 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) - 2 - 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 thereunto duly authorized. Date: July 24, 2026 LASER PHOTONICS CORPORATION By: /s/ Ann Tewari Ann Tewari Interim President - 3 -