Punctul 4.01 Modificări ale contabilului de certificare al registrantului
(a) Schimbarea unei firme de contabilitate publică înregistrată independentă
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, Canadaoffice 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 Vancouverto London.
(ii) Firmă de contabilitate publică înregistrată anterior independentă
registered public accounting firm and on this same date the Company accepted their resignation.
(2) Rapoartele de
of and for the fiscal years ended
March 31, 2021and 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 LLPon 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 LLPwould 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 LLPconcurred 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, 2020and March 31, 2021present 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 LLPto respond fully to the Company's successor auditor's inquiries concerning the subject matter of such reportable events.
(5) Societatea a solicitat ca
SECstating whether or not it agrees with the above statements. A copy of the letter provided by KPMG LLPis filed as Exhibit 16.1 to this Form 8-K.
(b) Nouă firmă independentă de contabilitate publică înregistrată
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 LLPregarding 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 LLPconcluded 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 from
KPMG LLPto the Securities and Exchange Commissiondated February 25, 2022104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 1
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