Change in Certifying Accountants (Form 8-K)

ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.

Scientific Industries, 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 14, 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.

The Company had engaged BPB to serve as the independent registered public accounting firm for the period from August 22, 2025 to December 31, 2025, for the Company's three and nine month period ended September 30, 2025 condensed consolidated financial statements and the year ended December 31, 2025 consolidated financial statements (the "Engagement Period"). During the Engagement Period, BPB did not issue any reports on the Company's interim condensed consolidated financial statements or annual consolidated financial statements.

During the Engagement Period and through January 14, 2026, there were no "disagreements," as that term is described in Item 304(a)(1)(iv) of Regulation S-K promulgated under the Securities and Exchange Act of 1934, as amended ("Regulation S-K"), with BPB on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure.

During the Engagement Period and through January 14, 2026, there were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K.

During the Engagement Period and 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).

The Company has requested that BPB furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated January 20, 2026, is filed as Exhibit 16.1 to this Current Report on Form 8-K.