Acorn Energy, Inc. filed a Form 8-K on November 13, 2026, disclosing that it dismissed CBIZ CPAs P.C. and engaged M&K CPAS, PLLC as its independent registered public accounting firm, both actions effective November 6, 2026.

Key Highlights

  • Auditor dismissed: CBIZ CPAs P.C. was dismissed as Acorn Energy's independent registered public accounting firm on November 6, 2026, with Audit Committee approval.
  • New auditor engaged: M&K CPAS, PLLC was engaged as the replacement independent registered public accounting firm on the same date, November 6, 2026.
  • No adverse opinions: CBIZ's reports on financial statements for the two fiscal years ended December 31, 2025 and December 31, 2024 contained no adverse opinion, disclaimer of opinion, or qualification as to uncertainty, audit scope, or accounting principles.
  • No disagreements: The filing states there were no disagreements with CBIZ on accounting principles, financial statement disclosure, or auditing scope through November 6, 2026.
  • Reportable events disclosed: Material weaknesses in internal control over financial reporting were identified for fiscal year ended December 31, 2024, related to IT general controls, segregation of duties, journal entries, and deferred tax asset valuation allowance analysis; according to the filing, all were remediated in 2025.
  • CBIZ concurrence letter attached: A letter from CBIZ dated November 13, 2026 regarding its concurrence or disagreement with the registrant's statements is filed as Exhibit 16.1.

Acorn Energy's Auditor Change: CBIZ Out, M&K CPAS In as of November 6, 2026

Acorn Energy, Inc. (NASDAQ:ACFN), a Delaware corporation headquartered in Buford, Georgia, reported a change in its certifying accountant under Item 4.01 of Form 8-K filed November 13, 2026. According to the filing, the company's Audit Committee approved both the dismissal of CBIZ CPAs P.C. and the engagement of M&K CPAS, PLLC, each effective November 6, 2026.

The filing states that CBIZ's audit reports for the fiscal years ended December 31, 2025 and December 31, 2024 "contained an adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles" - specifically, the filing states neither report contained any such adverse opinion or modification. The registrant also disclosed that there were no disagreements with CBIZ on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two most recent fiscal years and the subsequent interim period through November 6, 2026.

The filing does identify reportable events during the covered period: material weaknesses in internal control over financial reporting as of December 31, 2024, as previously disclosed in the registrant's Annual Report on Form 10-K for that fiscal year. Those weaknesses involved ineffective design and operation of information technology general controls, segregation of duties and journal entry controls, and management review controls over projected financial information within the deferred tax asset valuation allowance analysis. The filing states all such material weaknesses "were remediated in 2025." Regarding M&K CPAS, PLLC, the registrant disclosed that neither it nor anyone on its behalf consulted with M&K on any accounting, auditing, or financial reporting matter during the two most recent fiscal years or the subsequent interim period through November 6, 2026.

What Was Disclosed

Acorn Energy disclosed the November 6, 2026 dismissal of CBIZ CPAs P.C. and the simultaneous engagement of M&K CPAS, PLLC as its independent registered public accounting firm, with no disagreements reported and previously identified material weaknesses stated to have been remediated in 2025.