Alpha Pro Tech Ltd Replaces Auditor — Tanner Dismissed, MNP Engaged

What Happened

• Alpha Pro Tech Ltd (APT) announced on Sept. 14, 2026 that its Audit Committee dismissed Tanner LLP as the company’s independent registered public accounting firm and engaged MNP LLP as the new independent auditor, effective immediately. Tanner’s audit reports for the fiscal years ended Dec. 31, 2024 and Dec. 31, 2025 were unmodified (no adverse opinion or disclaimer), and Tanner reported no disagreements or reportable events with the company for those periods or through Sept. 14, 2026. Tanner provided a letter dated Sept. 16, 2026 agreeing with the company’s disclosures.

Key Details

• Date of change: Audit Committee action effective Sept. 14, 2026.
• Prior auditor status: Tanner’s reports for FY 2024 and FY 2025 were not qualified or modified.
• Disagreements/reportable events: The company reported none between it and Tanner for the referenced periods.
• Engagement background: The company and its representatives did not consult MNP during FY 2024, FY 2025 or the interim period through Sept. 14, 2026 on accounting/audit matters.

Why It Matters

• A change in independent auditor is a material governance event investors track because it affects who will audit and report on the company’s financial statements going forward. In this case, the filing notes continuity in prior audit opinions (no qualifications or disagreements), which suggests no audit-related disputes for 2024–2025. Investors should look for MNP’s audit reports and any commentary in upcoming SEC filings (e.g., 2026 Form 10‑K or 10‑Q) to see how the new auditor’s work and opinions may affect the company’s financial reporting.