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    Amendment: ScanSource Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant

    11/6/25 8:45:30 AM ET
    $SCSC
    Retail: Computer Software & Peripheral Equipment
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    8-K/A
    true 0000918965 0000918965 2025-10-09 2025-10-09
     
     

    UNITED STATES

    SECURITIES AND EXCHANGE COMMISSION

    Washington, D.C. 20549

     

     

    Form 8-K/A

    (Amendment No. 1)

     

     

    CURRENT REPORT

    Pursuant to Section 13 or 15(d)

    of the Securities Exchange Act of 1934

    Date of Report (Date of earliest event reported): October 9, 2025

     

     

    ScanSource, Inc.

    (Exact name of registrant as specified in its charter)

     

     

     

    SC   00-26926   57-0965380

    (State or other jurisdiction

    of incorporation)

     

    (Commission

    File Number)

     

    (IRS Employer

    Identification No.)

    6 Logue Court, Greenville, SC 29615

    (Address of principal executive offices, including zip code)

    864-288-2432

    (Registrant’s telephone number, including area code)

     

    Title of Each Class

     

    Trading
    Symbol

     

    Name of Each Exchange

    on Which Registered

    Common Stock, no par value   SCSC   NASDAQ Global Select Market

     

     

    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:

     

    ☐

    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))

    Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 or Rule 12b-2 of the Securities Exchange Act of 1934.

    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. ☐

     

     
     


    Explanatory Note

    On October 16, 2025, ScanSource, Inc. (the “Company”) filed a Current Report on Form 8-K (the “Original 8-K”) with the Securities and Exchange Commission (“SEC”) to report that, on October 9, 2025 after conducting a competitive selection process, the Audit Committee of the Board of Directors of the Company had approved (i) the dismissal of Grant Thornton LLP (“Grant Thornton”) as the Company’s independent registered public accounting firm, effective upon completion of the interim review of the quarterly information on Form 10-Q for the three months ended September 30, 2025 and (ii) the selection of Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2026 and related interim periods commencing after September 30, 2025, subject to completion of Deloitte’s standard client acceptance procedures and execution of an engagement letter.

    This Amendment No. 1 to the Current Report on Form 8-K (the “Form 8-K/A”) amends the Original 8-K to update the disclosures contained in Item 4.01 thereto, and to confirm, as noted in Item 4.01 below, that Grant Thornton’s dismissal as the Company’s independent registered public account firm became effective November 6, 2026, and Deloitte’s engagement as the Company’s independent registered public accounting firm for the fiscal year ending June 30, 2026 commenced on November 6, 2025, following the dismissal of Grant Thornton.

     

    Item 4.01.

    Changes in Registrant’s Certifying Accountant

    (a) On November 6, 2025, Grant Thornton’s dismissal as the Company’s independent registered public accounting firm became effective, immediately after the Company filed its Quarterly Report on Form 10-Q for the three months ended September 30, 2025.

    Grant Thornton’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended June 30, 2025 and June 30, 2024 did not contain any adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles.

    During the fiscal years ended June 30, 2025 and June 30, 2024, and in the subsequent interim period through November 6, 2025, there were no (1) disagreements (within the meaning of Item 304(a)(1)(iv) of Regulation S-K (“Regulation S-K”) of the rules and regulations of the SEC) with Grant Thornton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which if not resolved to Grant Thornton’s satisfaction, would have caused Grant Thornton to make reference to the subject matter of such disagreement in connection with its report, or (2) reportable events (within the meaning of Item 304(a)(1)(v) of Regulation S-K of the rules and regulations of the SEC).

    In accordance with Item 304(a)(3) of Regulation S-K, the Company provided Grant Thornton with a copy of the foregoing disclosures and requested that Grant Thornton provide a letter addressed to the SEC stating whether it agrees with such disclosures. A copy of Grant Thornton’s letter dated November 6, 2025 is filed as Exhibit 16.1 to this Form 8-K/A.

    (b) On November 6, 2025, following the dismissal of Grant Thorton, the engagement of Deloitte as the Company’s independent registered public account firm began for the fiscal year ended June 30, 2026 and related interim periods commencing after September 30, 2025.

    During the Company’s two most recent fiscal years ended June 30, 2025 and June 30, 2024, and for the subsequent interim period through November 6, 2025, neither the Company nor anyone on its behalf consulted Deloitte regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation S-K.

     

    Item 9.01.

    Financial Statements and Exhibits.

    (d) Exhibits.

     

    Exhibit
    No.
      

    Description

    16.1    Letter of Grant Thornton LLP, dated November 6, 2025
    104    Cover Page Interactive Data File (embedded within the Inline XBRL document)

     


    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.

     

          ScanSource, Inc.
    Date: November 6, 2025      

    /s/ STEVE JONES

          Steve Jones
          Senior Executive Vice President and Chief Financial Officer
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