Company: PTPI
Filing Date: 2025-04-09
Form Type: 8-K
Source: 0001104659-25-033391
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Company: Petros Pharmaceuticals, Inc.
Filing Date: 2025-04-09
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 Petros Pharmaceuticals, Inc., a Delaware corporation
(the “ Company”), CBIZ CPAs P. C. (“ CBIZ CPAs”) 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 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 Audit Committee of the Company’s Board of Directors, engaged CBIZ CPAs as the Company’s independent registered public
accounting firm for the fiscal year ending December 31, 2025.

Prior to engaging CBIZ CPAs,
the Company did not consult with CBIZ CPAs regarding (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 consolidated financial statements, or (ii) any
matter that was either the subject of a disagreement (as described in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K and the related instructions).

The reports of Marcum regarding
the Company’s consolidated financial statements for the fiscal years ended December 31, 2024 and 2023, included in the Company’s
Annual Report on Form 10-K for the year ended December 31, 2024, did not contain any adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope, or accounting principles, except that the report for the fiscal years ended
December 31, 2024 and 2023 included an explanatory paragraph relating to substantial doubt about the Company’s ability to continue
as a going concern.

During the fiscal years ended
December 31, 2024 and 2023, and through April 5, 2025, the date of Marcum’s termination, 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 Marcum on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or