Company: FORA
Filing Date: 2025-04-28
Form Type: 8-K
Source: 0001140361-25-016054
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Company: Forian Inc.
Filing Date: 2025-04-28
Form: 8-K
Item: Item 4.01
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Item 4.01      Changes in Registrant’s Certifying Accountant.  

Based on information provided by Marcum LLP (“ Marcum”), the independent registered public accounting firm of Forian Inc., a Delaware
corporation (the “ Company”), CBIZ CPAs P. C. (“ CBIZ”) acquired the attest business of Marcum, effective November 1, 2024. Marcum continued to serve as the Company’s independent registered public accounting firm through April 24, 2025. On April 24,
2025, the Company dismissed Marcum as the Company’s independent registered accounting firm and, with the approval of the Audit Committee of the Company’s Board of Directors, engaged CBIZ as the Company’s independent registered public accounting
firm for the fiscal year ending December 31, 2025.

The reports of Marcum on the Company’s financial statements for the fiscal years ended December 31, 2024 and 2023 did not contain an
adverse opinion or a disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principle.

During the Company’s two most recent fiscal years ended December 31, 2024 and 2023, and the subsequent interim period through April
24, 2025, there were no (1) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Marcum on any matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which would have caused it to make reference to the subject matter of such a disagreement in connection with its audit reports on the Company’s financial statements for such years, or (2) reportable events (as described
in Item 304(a)(1)(v) of Regulation S-K), except for (i) the material weakness relating to the design of our general information technology controls surrounding logical access, change management, and vendor application management, which was
identified in connection with the Company’s preparation of its financial statements for the for the year ended December 31, 2023 and remediated as of December 31, 2024, (ii) the material weakness relating to the lack of properly designed controls
to validate the accuracy and appropriateness of payables transactions and prevent the possibility of fraudulent or fictitious payments, which was identified in connection with the Company’s preparation of its financial statements for the year ended
December 31, 2024, and (iii