Filing Signals

Source: SEC EDGAR Compiled 2026-09-14 08:28 UTC All 21 checks passing

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Sensus Healthcare, Inc.

CIK 1494891 SRTS·Medical Instruments · All EDGAR filings ↗

Progression

  1. Auditor change 8-K
  2. Material weakness 10-K +43d
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Form
An amendment is grouped with the report it amends; every 12b-25 notice is one group

Material weakness Filing comparison

Sensus Healthcare, Inc. reported internal control effective again after a material weakness

Material weakness in internal control Internal control reported effective

The weakness was first reported on 2025-03-05 — 364 days and 1 annual report before this one.

Our management used the Internal Control-Integrated Framework (2013) issued by the Committee of Sponsoring Organizations of the Treadway Commission to perform this evaluation. Based on that evaluation, our management, including our Chief Executive Officer and Chief Financial Officer, concluded that our internal control over financial reporting was effective as of December 31, 2025. As a smaller reporting company, our independent registered accounting firm is not required to issue an attestation report on our…
Evidence
Current state
effective
Current state label
Internal control reported effective
Direction
remediated
Prior filed
2025-03-05
Prior form
10-K
Prior state
material_weakness
Prior state label
Material weakness in internal control
Remediation stated
No
Severity
normal
Source
Item 9A internal control conclusion, compared with the prior filing
Weakness annual reports
1
Weakness days reported
364
Weakness first reported
2025-03-05
Why
The company's conclusion on internal control over financial reporting changed: a material weakness was newly reported, or a previously reported one no longer appears.
Accounting standard newly cited Filing comparison

Sensus Healthcare, Inc. cited accounting standard ASU 2025-05 for the first time in this filing series

On October 1, 2025, the Company adopted ASU No. 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets.
Evidence
Adopted
2025-05
Contexts
On October 1, 2025, the Company adopted ASU No. 2025-05, Financial Instruments - Credit Losses (Topic 326): Measurements of Credit Losses for Accounts Receivable and Contract Assets.
New standards
2025-05, 2025-11
Prior filed
2025-03-05
Prior form
10-K
Restates existing policy
No
Source
accounting standards update (ASU) reference comparison
Why
An accounting standard (ASU) appears in this filing that did not appear in the previous comparable one, in a sentence describing it as adopted. That is a change in what the company discloses, which is not always a change of policy in the current period: the filing may state an adoption date years earlier.
Auditor change SEC item code

Sensus Healthcare, Inc. reported a change in its independent accounting firm

The company dismissed the auditor. Carr, Riggs & Ingram, LLC not stated No disagreements disclosed.

Evidence
Direction
dismissed
Direction label
The company dismissed the auditor
Disagreements disclosed
No
Item code
4.01
Item title
Changes in Registrant's Certifying Accountant
Predecessor auditor
Carr, Riggs & Ingram, LLC
Predecessor tier
other
Severity
normal
Source
SEC 8-K item code
Why
The company's independent registered accounting firm changed.