Item 4.01 Changes in Registrant's Certifying Accountant
As previously announced in the Original Form 8-K, the Board of Directors of the
Company approved the engagement of P&N as the Company's independent registered
public accounting firm for the Company's fiscal year ending December 31, 2023.
Wipfli continued as the Company's independent registered public accounting firm
for the year ending December 31, 2022. On March 15, 2023, when the Company filed
its 2022 Annual Report for the fiscal year ended December 31, 2022 with the SEC,
Wipfli completed its audit of the Company's consolidated financial statements
for such fiscal year, and the Company's retention of Wipfli as our independent
registered public accounting firm with respect to the audit of Company's
consolidated U.S. GAAP financial statements ended as of that date.
Wipfli's reports on the Company's consolidated financial statements as of and
for the fiscal years ended December 31, 2021 and 2022 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope, or accounting principles.
During the fiscal years ended December 31, 2021 and 2022, and the subsequent
interim period through March 15, 2023, there were: (i) no disagreements within
the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions
between the Company and Wipfli on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to Wipfli's satisfaction, would have caused Wipfli to make
reference thereto in their reports; and (ii) no "reportable events" within the
meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company has requested that Wipfli furnish a letter addressed to the SEC
stating whether or not it agrees with the above statements. A copy of Wipfli's
letter, dated March 21, 2023, is filed as Exhibit 16.1 to this Form 8-K/A.
During the fiscal years ended December 31, 2021 and 2022 and the subsequent
interim period through March 15, 2023, neither the Company nor anyone on its
behalf has consulted with P&N regarding: (i) the application of accounting
principles to a specific transaction, either completed or proposed, or the type
of audit opinion that might be rendered on the Company's financial statements,
and neither a written report or oral advice was provided to the Company that P&N
concluded was an important factor considered by the Company in reaching a
decision as to any accounting, auditing, or financial reporting issue; (ii) any
matter that was the subject of a disagreement within the meaning of Item
304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any
reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
EXHIBIT
Exhibit Description
Exhibit 16.1 Letter from Wipfli LLP
104 Cover Page Interactive Data File (formatted as Inline XBRL
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