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    Mobiquity Technologies Inc. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

    4/25/25 5:08:36 PM ET
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    MOBIQUITY TECHNOLOGIES, INC. 8-K
    false 0001084267 0001084267 2025-04-25 2025-04-25 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

    UNITED STATES

    SECURITIES AND EXCHANGE COMMISSION

    Washington, DC 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): April 25, 2025

     

    MOBIQUITY TECHNOLOGIES, INC.

    (Exact Name of Registrant as Specified in Its Charter)

     

    New York   001-41117   11-3427886

    (State or Other Jurisdiction of

    Incorporation or Organization)

      (Commission File Number)   (IRS Employer Identification No.)

     

    35 Torrington Lane

    Shoreham, New York

     

     

    11786

    (Address of Principal Executive Offices)   (Zip Code)

     

    Registrant’s Telephone Number, Including Area Code: (516) 246-9422

     

     

    (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))

     

    Securities registered pursuant to Section 12(b) of the Act: None

     

    Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

    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.

     

    Resignation of Independent Registered Public Accounting Firm

     

    On April 25, 2025, in conjunction with its exit from providing audit services to publicly traded companies, Assurance Dimensions, LLC (“Assurance”) resigned from its role as independent registered public accounting firm for Mobiquity Technologies, Inc. (the “Company”).

     

    Assurance’s reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2024 and December 31, 2023 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

     

    During the fiscal years ended December 31, 2024 and December 31, 2023 and the subsequent interim period through April 25, 2025, (i) there were no disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K, between the Company and Assurance on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, any of which that, if not resolved to Assurance’s satisfaction, would have caused Assurance to make reference to the subject matter of any such disagreement in connection with its reports for such years and interim period, and (ii) there were no reportable events within the meaning of Item 304(a)(1)(v) of Regulation S-K.

     

    The Company provided Assurance with a copy of the above disclosures and requested that Assurance furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made herein. A copy of Assurance’s letter dated April 25, 2025 is filed as Exhibit 16.1 to this Current Report on Form 8-K.

     

    Newly Engaged Independent Registered Public Accounting Firm

     

    On April 25, 2025, the Company engaged Stephano Slack LLC (“Stephano Slack”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 31, 2025.

     

    During the Company’s fiscal years ended December 31, 2024 and December 31, 2023 and the subsequent interim period through April 25, 2025, neither the Company nor anyone on its behalf has consulted with Stephano Slack 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 Stephano Slack 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 – The following exhibits are filed as part of this report:

     

    Exhibit No. Description of Exhibit
       
    16.1 Letter from Assurance Dimensions addressed to the Securities and Exchange Commission dated April 25, 2025
    104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

     

     

     

     

     2 

     

     

    SIGNATURES

     

    Pursuant to the requirements of the Securities Exchange Act 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

     

     

     

    Dated: April 25, 2025 MOBIQUITY TECHNOLOGIES, INC.
       
       
      By:   /s/ Dean L. Julia                                                   
      Dean L. Julia, Chief Executive Officer

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     

     3 

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