Change in Certifying Accountants (Form 8-K)

Item 4.01 Changes in Registrant's Certifying Accountant

Sensus Healthcare, Inc. (the "Company") was notified that Carr, Riggs & Ingram, LLC ("CRI") acquired, effective as of January 1, 2026, certain assets related to the capital markets practice of Berkowitz Pollack Brant Advisors + CPAs, LLP ("BPB"). On January 13, 2026, the Audit Committee of the Company's Board of Directors simultaneously dismissed BPB as the Company's independent registered public accounting firm and approved the appointment of CRI as the Company's independent registered public accounting firm.

BPB's audit report on the Company's consolidated financial statements for the fiscal year ended December 31, 2024 (the only year for which BPB issued such a report) contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope, or accounting principles.

During the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period through the date of this Current Report on Form 8-K, there were (i) no disagreements with BPB on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of BPB would have caused them to make reference thereto in connection with their reports on the financial statements for such years and (ii) no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K), except that, as originally reported in the Company's Quarterly Report on Form 10-Q for the interim period ended June 30, 2024, there was a material weakness in its internal control over financial reporting relating to information technology general controls that were not designed and operating effectively to ensure that access to applications and data were adequately restricted to appropriate personnel, ensure segregation of duties, and appropriately monitor the activities of the individuals with access to modify data.

The material weakness did not result in any material misstatements to the Company's condensed consolidated financial statements and, as disclosed in the Company's Annual Report on Form 10-K for the year ended December 31, 2024, the material weakness was remediated as of December 31, 2024. The Audit Committee has discussed this matter with BPB and will authorize BPB to respond fully to any inquiries of the Company's successor independent registered public accounting firm concerning this material weakness.

During the fiscal years ended December 31, 2024 and 2025 and the subsequent interim period through the date of this Current Report on Form 8-K, the Company did not consult with CRI with regard to (a) 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 no written report was provided to the Company or oral advice provided to the Company by CRI that CRI concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue, or (b) any matter that was subject to any disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).