UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D)
OF THE SECURITIES EXCHANGE ACT OF 1934
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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. |
(a) Dismissal of Independent Registered Public Accounting Firm.
On December 4, 2025, the Audit Committee (the “Audit Committee”) of the Board of Directors of Mastech Digital, Inc. (the “Company”) approved the dismissal of UHY LLP (“UHY”) as the Company’s independent registered public accounting firm, and UHY was notified of the dismissal on the same date. This dismissal will be effective upon the completion of UHY’s audit and the issuance of its reports on the Company’s consolidated financial statements for the Company’s fiscal year ending December 31, 2025 (the “2025 Financial Statements”) to be included in the Company’s Annual Report on Form 10-K for the fiscal year ending December 31, 2025.
UHY’s audit reports on the Company’s consolidated financial statements as of and for the years ended December 31, 2024 and 2023 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 December 31, 2024 and 2023, and the subsequent interim periods from January 1, 2025 through the date of this Current Report on Form 8-K, there have been no: (i) “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with UHY on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of UHY, would have caused UHY to make reference thereto in its reports; or (ii) “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Company anticipates that UHY will complete its audit of the 2025 Financial Statements. The Company understands that the requirements of Item 304(a)(1)(iv) of Regulation S-K apply up to the date UHY issues its final report on the 2025 Financial Statements. In the event any “disagreement” or “reportable event” (as those terms are defined in Item 304(a)(1)(iv) and (v) of Regulation S-K) occurs after the date of this Form 8-K but prior to the issuance of that report, the Company will amend this Form 8-K to report such matters.
In accordance with Item 304(a)(3) of Regulation S-K, the Company provided UHY with a copy of the foregoing disclosures and requested that UHY provide a letter addressed to the Securities and Exchange Commission stating whether it agrees with such disclosures and, if not, stating the respects in which it does not agree. Attached as Exhibit 16.1 hereto is a copy of UHY’s letter, dated December 10, 2025, stating its agreement with such disclosures.
(b) Appointment of New Independent Registered Public Accounting Firm.
On December 4, 2025, in connection with its approval of the dismissal of UHY, the Audit Committee approved the engagement of BDO India Services Private Limited (“BDO India”) as the Company’s new independent registered public accounting firm. BDO India’s appointment will be for the Company’s fiscal year ending December 31, 2026 and related interim periods.
During the two most recent fiscal years ended December 31, 2024 and December 31, 2023, and the subsequent interim periods from January 1, 2025 through the date of this Current Report on
Form 8-K, neither the Company, nor any party on its behalf, consulted with BDO India regarding either (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered with respect to the Company’s financial statements, and no written reports or oral advice were provided to the Company by BDO India that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of (a) a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K or (b) a 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 |
Description | |
| 16.1 | Letter from UHY LLP dated December 10, 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.
| MASTECH DIGITAL, INC. | ||
| By: | /s/ Kannan Sugantharaman | |
| Name: | Kannan Sugantharaman | |
| Title: | Chief Financial Officer | |
December 10, 2025