4/5Leatt Corp (LEAT): Auditor change

Market data

Price before filing: $6.9 (2025-04-02 close, split/dividend-adjusted)
Market cap at flag: $40.5M (2025-04-03) · Latest: $67.9M (2026-10-16)

What happened next

Return from the last close before the filing date to the first close on/after the window end. Pending windows have not fully elapsed. Past performance says nothing certain about the future.

Insider trading around this filing

90 days before the flag: no open-market insider sales or purchases reported.
30 days after: none reported.

Open-market purchases and sales (Form 4 codes P and S) by officers, directors and 10% owners, by transaction date, from 2025-01-03 to 2025-05-03. Excludes option exercises, grants, gifts and tax withholding. Amended filings replace the originals; joint filings count once. Foreign private issuers do not file Form 4. Many insider sales are pre-scheduled (10b5-1 plans) and are not by themselves a sign of wrongdoing.

Verified excerpt

"4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On March 31, 2025, Leatt Corporation (the "Company") was notified by Fitzgerald & Co., CPAs, P.C. ("Fitzgerald"), the Company's independent registered accounting firm, of Fitzgerald's resignation as the Company's auditor, and effective April 1, 2025, with the approval of the Audit Committee of the Company's Board of Directors, the Company engaged the accounting firm..."

Quoted from the filing. Source

What this means

The company changed its outside auditor (8-K Item 4.01). A dismissal or resignation, especially near an annual report or with reported disagreements, is a warning sign. Changes caused by audit firms merging are usually routine.

Type: resigned
Disagreements reported: no
New auditor: M&K CPAS, PLLC

Why this score: auditor resigned