Acme United (ACU) 10-K2020 FY Annual report

Filed: 31 Mar 21, 5:27pm

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Removed: actuarial, admission, assumption, assured, classified, cleanup, college, comparative, discount, feet, frozen, gain, graduate, independently, ineffective, mortality, necessarily, occurred, oral, passed, percentage, Ready, recruiting, reviewed, settled, square, sum, title, transition, written

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EXHIBIT 23.1

Consent of Marcum LLP, Independent Registered Public Accounting Firm

We consent to the incorporation by reference in the Registration Statement of Acme United Corporation on Form S-8 (File Nos. 333-248739, 333-227147, 333-220282, 333-206440, 333-198220, 333-190623, 333-183351, 333-176314, 333-168801, 333-161392, 333-145516, 333-126478, 333-70348, 333-70346, 333-84505, 333-84509, 333-84499, 333-26739 and 333-26737) of our report dated March 31, 2021, with respect to our audits of the consolidated financial statements of Acme United Corporation and Subsidiaries as of December 31, 2020 and 2019 and for the years then ended December 31, 2020 and 2019, and our report dated March 31, 2021 with respect to our audit of internal control over financial reporting of Acme United Corporation and Subsidiaries as of December 31, 2020, which reports are included in this Annual Report on Form 10-K of Acme United Corporation for the year ended December 31, 2020.

Our report on the effectiveness of internal control over financial reporting expressed an adverse opinion because of the existence of a material weakness.

/s/ Marcum LLP

Marcum LLP

New Haven, Connecticut

March 31, 2021