Summary of DYNATRONICS CORP

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

Item 4.01 Changes in Registrant's Certifying Accountant.

On October 26, 2012, Dynatronics Corporation (the "Company") dismissed Tanner LLC as the Company's independent registered public accounting firm.

The dismissal of Tanner LLC and the appointment of Larson & Rosenberger LLP as the Company's independent registered public accounting firm were made by the Audit Committee of the Company's Board of Directors. The Company's Board of Directors also approved the decision to change independent registered public accounting firms.

The reports of Tanner LLC on the Company's financial statements as of and for the years ended June 30, 2012 and 2011, contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company's two most recent fiscal years ended June 30, 2012 and 2011, and the subsequent period through the date of this Report, there were (i) no disagreements with Tanner LLC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements if not resolved to the satisfaction of Tanner LLC would have caused them to make reference thereto in connection with this Report, and (ii) no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Company provided Tanner LLC with a copy of the disclosures made in this Current Report on Form 8-K and requested that Tanner LLC furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of the letter provided by Tanner LLC is filed as Exhibit 16.1 to this Form 8-K.

On October 26, 2012, the Company engaged Larson & Rosenberger LLP, as its new independent registered public accounting firm. During the two most recent fiscal years and through October 26, 2012, the Company had not consulted with Larson & Rosenberger LLP regarding any of the following:

(a) The application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that may be rendered on the Company's financial statements, and Larson & Rosenberger LLP did not provide either a written report or oral advice to the Company that Larson & Rosenberger LLP concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue; or

(b) The subject of any disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions, or a reportable event within the meaning set forth in Item 304(a)(1)(iv) of Regulation S-K.