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[8-K] STANDARD PREMIUM FINANCE HOLDINGS, INC. Reports Material Event

Filing Impact
(High)
Filing Sentiment
(Neutral)
Form Type
8-K

Rhea-AI Filing Summary

Standard Finance Holdings, Inc. reported that Stephano Slack, LLC resigned as its independent registered public accountant effective March 27, 2026, with Audit Committee approval. Audit reports for the years ended December 31, 2025 and 2024 contained no adverse opinions, disclaimers, or qualifications.

The company states it had no disagreements with Stephano Slack, LLC and no reportable events under Item 304 of Regulation S-K through March 27, 2026. On March 30, 2026, the Audit Committee engaged M&K CPAs, PLLC as the new independent registered public accounting firm. A confirming letter from Stephano Slack, LLC is filed as Exhibit 16.1.

Positive

  • None.

Negative

  • None.
Item 4.01 Changes in Registrant's Certifying Accountant Governance
The company changed its independent auditing firm, which may involve disagreements on accounting matters.
Item 9.01 Financial Statements and Exhibits Exhibits
Financial statements, pro forma financial information, and exhibit attachments filed with this report.
Auditor resignation date March 27, 2026 Stephano Slack, LLC resigned as independent registered public accountant
New auditor engagement date March 30, 2026 Audit Committee engaged M&K CPAs, PLLC
Most recent audit year Year ended December 31, 2025 Report contained no adverse opinion or qualifications
Prior audit year Year ended December 31, 2024 Report by prior audit firm had no adverse opinion or qualifications
independent registered public accountant financial
"resignation of Stephano Slack, LLC as our independent registered public accountant, effective immediately"
independent registered public accounting firm financial
"engaged M&K CPAs, PLLC to serve as the Company’s independent registered public accounting firm"
An independent registered public accounting firm is an outside accounting company officially registered with the government regulator to examine and report on a public company's financial records and controls. Investors treat its reports like an impartial inspector’s certificate — they add credibility to financial statements, help spot errors or misleading claims, and reduce the risk that shareholders are relying on unchecked or biased numbers.
Audit Committee financial
"The resignation of Stephano Slack, LLC was approved by the Audit Committee of the Board of Directors"
A company's audit committee is a small group of board members who act like independent inspectors for the firm's finances, overseeing how financial reports are prepared, monitoring internal controls, and managing the relationship with external auditors. Investors care because a strong audit committee reduces the risk of accounting errors, fraud, or misleading statements, making financial statements more trustworthy and helping protect shareholder value.
reportable events regulatory
"there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K"
Item 304(a)(1)(v) of Regulation S-K regulatory
"there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K"
Understanding 8-K Material Events →
false 0001807893 0001807893 2026-03-27 2026-03-27 iso4217:USD xbrli:shares iso4217:USD xbrli:shares

 

 
 

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 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): March 27, 2026

 

STANDARD PREMIUM FINANCE HOLDINGS, INC.

(Exact name of registrant as specified in its charter)

  

Florida 000-56243 81-2624094
(State or Other Jurisdiction (Commission (I.R.S. Employer
of Incorporation) File Number) Identification No.)

 

13590 SW 134th Avenue, Suite 214, Miami, FL 33186

(Address of Principal Executive Office) (Zip Code)

 

305-232-2752

(Registrant’s telephone number, including area code)

 

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))

 

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 checkmark 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 Change in Registrant’s Certifying Accountant.

 

(a) On March 27, 2026, Standard Premium Finance Holdings, Inc., a Florida corporation (the “Company”), received the resignation of Stephano Slack, LLC as our independent registered public accountant, effective immediately. The resignation of Stephano Slack, LLC was approved by the Audit Committee of the Board of Directors.

 

The report of Stephano Slack, LLC on the Company’s financial statements for the year ended December 31, 2025 did not contain an adverse opinion or disclaimer of opinion, and such report was not qualified or modified as to uncertainty, audit scope, or accounting principle. The report on the Company’s financial statements for the year ended December 31, 2024 was issued by its prior independent registered audit firm and did not contain an adverse opinion or disclaimer of opinion, and such report was not qualified or modified as to uncertainty, audit scope, or accounting principle.

 

During the years ended December 31, 2025 and 2024 and the subsequent interim period through March 27, 2026, the Company has not had any disagreements with Stephano Slack, LLC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to Stephano Slack, LLC’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s consolidated financial statements for such periods.

 

During the years ended December 31, 2025 and 2024 and the subsequent interim period through March 27, 2026, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company provided Stephano Slack, LLC with a copy of the disclosures it is making in this Current Report on Form 8-K (the “Report”) prior to the time the Report was filed with the Securities and Exchange Commission (the “SEC”). The Company requested that Stephano Slack, LLC furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. A copy of Stephano Slack, LLC’s letter, dated March 31, 2026, is attached hereto as Exhibit 16.1.

 

(b) On March 30, 2026, the Audit Committee of the Board of Directors of Standard Premium Finance Holdings, Inc. (the “Company”) engaged M&K CPAs, PLLC to serve as the Company’s independent registered public accounting firm.

 

During the two most recent fiscal years ended December 31, 2025 and 2024 and through the date the Company selected M&K CPAs, PLLC as its independent registered public accounting firm, neither the Company nor anyone on behalf of the Company consulted M&K CPAs, PLLC regarding any accounting or auditing issues involving the Company, including (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, or (ii) any matter that was the subject of a “disagreement” (as defined in Item 304(a)(1)(iv) of Regulation S-K of the Securities Exchange Act of 1934, as amended, and the related instructions to Item 304 of Regulation S-K) or a “reportable event” (as defined in Item 304(a)(1)(v) of Regulation S-K).

 

Item 9.01 Financial Statements and Exhibits.

 

(d) Exhibit.

 

Exhibit
Number		   Exhibit Description
     
16.1  

Letter of Stephano Slack, LLC dated March 31, 2026 to the SEC

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.

 

  STANDARD PREMIUM FINANCE HOLDINGS, INC.
     
     
Dated:  March 31, 2026 By:   /s/ William J. Koppelmann
    William J. Koppelmann
Chairman and Chief Executive Officer
   

 

 

 

 

 

 

Source: View Original Filing on SEC EDGAR

FAQ

What auditor change did Standard Finance Holdings (SPFX) disclose in this 8-K?

Standard Finance Holdings, Inc. disclosed that Stephano Slack, LLC resigned as its independent registered public accountant effective March 27, 2026. The Audit Committee then appointed M&K CPAs, PLLC as the new independent registered public accounting firm on March 30, 2026, replacing Stephano Slack, LLC.

Were there any disagreements with Stephano Slack, LLC reported by SPFX?

The company reports no disagreements with Stephano Slack, LLC on accounting principles, financial disclosures, or audit procedures. This covers the years ended December 31, 2025 and 2024 and the interim period through March 27, 2026, which would otherwise need mention in the audit reports if unresolved.

Did SPFX’s prior audit reports contain adverse opinions or qualifications?

The audit report for the year ended December 31, 2025 from Stephano Slack, LLC contained no adverse opinion, disclaimer, or qualifications. The 2024 report, issued by a prior audit firm, also had no adverse opinion, disclaimer, or modifications related to uncertainty, audit scope, or accounting principles.

Who is Standard Finance Holdings’ new independent registered public accounting firm?

The Audit Committee engaged M&K CPAs, PLLC as Standard Finance Holdings’ independent registered public accounting firm on March 30, 2026. The filing notes that neither the company nor its representatives previously consulted M&K CPAs, PLLC on accounting, auditing, disagreements, or reportable events before this engagement.

What does SPFX say about reportable events under Item 304 of Regulation S-K?

The company states that there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. This applies for the fiscal years ended December 31, 2025 and 2024 and the interim period through March 27, 2026, indicating no significant audit-related concerns were flagged.

Filing Exhibits & Attachments

4 documents

Other Documents