Item 4.01 Changes in Registrant's Certifying Accountant.
As previously disclosed, on April 1, 2020, Grant Thornton LLP, the independent
registered public accounting firm of American Renal Associates Holdings, Inc.
(the "Company") for the fiscal year ended December 31, 2019, notified the
Company of its decision not to stand for re-appointment as the Company's
independent registered public accounting firm for the fiscal year ending
December 31, 2020. Grant Thornton LLP's resignation became effective upon the
Company filing its Quarterly Report on Form 10-Q for the quarter ended March 31,
2020 with the Securities and Exchange Commission on May 11, 2020.
On July 7, 2020, following completion of a request for proposal process
undertaken by the Audit Committee of the Board of Directors (the "Audit
Committee") of the Company, the Company engaged Ernst & Young LLP ("E&Y") as the
Company's independent registered public accounting firm for the fiscal year
ending December 31, 2020. The engagement of E&Y was approved by the Audit
Committee of the Board of Directors of the Company.
During the fiscal years ended December 31, 2019 and December 31, 2018, and the
subsequent period through July 7, 2020, neither the Company nor anyone on its
behalf consulted with E&Y regarding either (i) the application of accounting
principles to a specified transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's consolidated financial
statements, and neither a written report nor oral advice was provided to the
Company that E&Y concluded was an important factor considered by the Company in
reaching a decision as to the accounting, auditing or financial reporting issue;
or (ii) any matter that was either the subject of a "disagreement" (as that term
is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions)
or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of
Regulation S-K).
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