Punctul 4.01 Modificări ale contabilului de certificare al registrantului
(a) Schimbarea unei firme de contabilitate publică înregistrată independentă
(eu)
such that its management and its finance function are co-located in its
office in London, UK . This change serves to support the focus of the business
in the UK -centric battery energy storage systems, as well as being able to
better serve its marine and solar power clients. As such, there remains
little substantive presence in the Vancouver, Canada office and after
discussions with KPMG LLP , the Company initiated a process to transition the
location of the Company's independent registered public accounting firm from
Vancouver to London .
(ii) Firmă de contabilitate publică înregistrată anterior independentă
(1) Pornit
registered public accounting firm and on this same date the Company accepted
their resignation.
(2) Rapoartele de
of and for the fiscal years endedMarch 31, 2021 and 2020 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
(3) Consiliul de Administrație al Societății a participat și a aprobat decizia de a
change independent registered public accounting firms.
(4) Pe parcursul anilor fiscali incheiati
23, 2022, there have been (i) no disagreements within the meaning of Item
304(a)(1)(iv) of Regulation S-K between the Company and KPMG LLP 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 KPMG LLP would have caused them to make reference thereto in
connection with their report on the consolidated financial statements for
such years; and (ii) no "reportable events" within the meaning of Item
304(a)(1)(v) of Regulation S-K, except that KPMG LLP concurred with the
Company's assessment of material weaknesses related to the Company's internal
control over financial reporting. In its Management's Report on Internal
Control Over Financial Reporting, as set forth in Item 9A "Controls and
Procedures" of the Company's Annual Report on Form 10-K for the year ended
March 31, 2021 , the Company reported a material weakness in its internal
controls over financial reporting, which constitute reportable events. The
Audit Committee discussed the subject matter of the reportable events with
KPMG LLP . Subsequently, the Audit Committee and management developed a
remediation plan, detailed in its Management's Report on Internal Control
Over Financial Reporting as set forth in Item 4 "Controls and Procedures" of
the Company's Quarterly Report on Form 10-Q for the period ended June 30,
2021 . Notwithstanding the material weakness in internal control over
financial reporting, the Company has concluded that, based on its knowledge,
the consolidated financial statements, and other financial information
included in its Annual Reports on Form 10-K for the years ended March 31,
2020 and March 31, 2021 present fairly, in all material respects the
Company's financial condition, results of operations and cash flows for the
periods presented in conformity with accounting principles generally accepted
in the United States . The Company has authorized KPMG LLP to respond fully to
the Company's successor auditor's inquiries concerning the subject matter of
such reportable events.
(5) Societatea a solicitat ca
theSEC stating whether or not it agrees with the above statements. A copy of the letter provided byKPMG LLP is filed as Exhibit 16.1 to this Form 8-K.
(b) Nouă firmă independentă de contabilitate publică înregistrată
(i) Pornit
its new independent registered public accounting firm. During the two most
recent fiscal years and through February 24, 2022 , the Company had not
consulted with Grant Thornton UK LLP regarding any of the following:
(1) Aplicarea principiilor contabile la o anumită tranzacție, fie
completed or proposed;
(2) Tipul de opinie de audit care ar putea fi emisă de Societate
consolidated financial statements, and none of the following was provided to
the Company: (a) a written report, or (b) oral advice that Grant Thornton UK
LLP concluded was an important factor considered by the Company in reaching a
decision as to accounting, auditing or financial reporting issue; or
(3) Orice chestiune care a făcut obiectul unui dezacord, așa cum termenul respectiv este definit în
Item 304(a)(1)(iv) of Regulation S-K and the related instructions to this
item or a reportable event as described in Item 304(a)(1)(v) of Regulation
S-K.
Punctul 9.01 Situații financiare și exponate
16.1 Letter fromKPMG LLP to theSecurities and Exchange Commission datedFebruary 25, 2022 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 1
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