Change in Certifying Accountants (Form 8-K)

ITEM 4.01 Changes in Registrant's Certifying Accountant

On October 13, 2026, upon the recommendation and approval of the Audit Committee of the Board of Directors of Espey Mfg. & Electronics Corp. (the "Company"), the Company dismissed WithumSmith+Brown, PC ("Withum") as its independent registered public accounting firm. Concurrently, following the completion of an evaluation process, the Audit Committee selected PKF O'Connor Davies ("PKF") as the Company's new independent registered public accounting firm for the fiscal year ending June 30, 2027, subject to the completion of PKF's standard client acceptance procedures.

Withum's reports on the Company's financial statements as of and for the fiscal years ended June 30, 2025 and June 30, 2026 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the fiscal years ended June 30, 2025 and June 30, 2026 there were: (i) no "disagreements" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions between the Company and Withum on any matters of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Withum's satisfaction, would have caused Withum to make reference thereto in its reports; and (ii) no "reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Withum with a copy of the disclosures it is making in this Current Report on Form 8-K and has requested that Withum furnish a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with these statements. A copy of Withum's letter, dated October 15, 2026, is attached hereto as Exhibit 16.1.

During the fiscal years ended June 30, 2025 and June 30, 2026, neither the Company nor anyone on its behalf has consulted with PKF regarding: (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report nor oral advice was provided to the Company that PKF concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; (ii) any matter that was the subject of a "disagreement" within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any "reportable event" within the meaning of Item 304(a)(1)(v) of Regulation S-K.