Company: PTPI
Filing Date: 2025-09-05
Form Type: 8-K
Source: 0001104659-25-087887
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Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-09-05
Form: 8-K
Item: Item 4.01
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Item 4.01      Changes in Registrant’s Certifying Accountant.  

(a) Dismissal of
Independent Registered Public Accounting Firm

On August 29, 2025, the Audit Committee of the Board of Directors (the “ Committee”)
of Petros Pharmaceuticals, Inc. (the “ Company”) approved the dismissal of CBIZ CPAs P. C. (“ CBIZ CPAs”) as the
Company’s independent registered public accounting firm, effective as of the same date.

As previously disclosed, CBIZ CPAs
acquired the attest business of Marcum, LLP (“ Marcum”), the Company’s prior independent registered public accounting
firm, effective November 1, 2024. Marcum continued to serve as the Company’s independent registered public accounting firm through
April 5, 2025. On April 5, 2025, the Company terminated its relationship with Marcum as the Company’s independent registered accounting
firm and, with the approval of the Committee, engaged CBIZ CPAs as the Company’s independent registered public accounting firm
for the fiscal year ending December 31, 2025. CBIZ CPAs did not issue any audit report during the period of its engagement.

From
April 5, 2025 through August 29, 2025, the date of CBIZ CPAs’ dismissal, there were (a) no disagreements (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) between the Company and CBIZ CPAs on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of CBIZ CPAs,
would have caused CBIZ CPAs to make reference to such disagreement in its reports, if such reports had been issued, and (b) no “reportable
events” (as defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions), except for the material weakness in the
Company’s internal control over financial reporting due to a deficiency relating to the Company’s insufficient level of monitoring
and oversight controls, the size of the Company’s accounting and IT departments and appropriate IT access related controls, as
disclosed in the Company’s Annual Report for the fiscal year ended December 31, 2024.

The Company provided CBIZ CPAs with
a copy of this Current Report on Form 8-K prior to its filing with the U. S. Securities and Exchange Commission (