Item 4.01 Changes in Registrant's Certifying Accountant

On January 15, 2021, Deloitte & Touche LLP ("Deloitte"), the independent registered public accounting firm of Teligent, Inc. ("Teligent" or the "Company") for the fiscal year ended December 31, 2020, 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, 2021. Deloitte will complete the audit of the Company's consolidated financial statements for the year ended December 31, 2020. Deloitte's decision not to stand for re-appointment was not the result of any disagreements between the Company and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures.

Accordingly, the Company and its Audit Committee have commenced the process of evaluating and selecting a replacement firm to serve as the Company's independent registered public accounting firm.

Deloitte's report on the Company's consolidated financial statements for fiscal year ended December 31, 2019 contained a paragraph stating that there was substantial doubt about the Company's ability to continue as a going concern. Deloitte's reports on the Company's consolidated financial statements for each of the two most recent fiscal years ended December 31, 2019 and December 31, 2018 did not contain an adverse opinion or a disclaimer of opinion, and neither such report was qualified or modified as to audit scope or accounting principle.

During the fiscal years ended December 31, 2019 and December 31, 2018, and the subsequent period through January 15, 2021, (i) there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference thereto in its reports on the financial statements for such years, and (ii) except as described below, there were no reportable events as described in paragraph (a)(1)(v) of Regulation S-K.

During the audit for the fiscal year ended December 31, 2019, material weaknesses in internal control over financial reporting were identified relating to (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring activities. During the audit for the fiscal year ended December 31, 2018, material weaknesses in internal control over financial reporting were identified relating to (i) the control environment, (ii) risk assessment, (iii) control activities, (iv) information and communication, and (v) monitoring activities.

In accordance with Item 304(a)(3) of Regulation S-K, the Company has provided a copy of the foregoing disclosures to Deloitte and requested that Deloitte furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether Deloitte agrees with the above statements and, if not, stating the respects in which it does not agree. A copy of Deloitte's letter, dated January 22, 2021, is attached hereto as Exhibit 16.1.

Item 9.01 Financial Statements and Exhibits.






(d) Exhibits.



Exhibit No.   Exhibit Description
                Letter from Deloitte & Touche LLP to the Securities and Exchange
     16.1     Commission, dated January 22, 2021

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