8 questions about the auditor change — resignation vs dismissal, disagreements, reportable events, restatement triggers. Get a Form 8-K Item 4.01 disclosure template, prior-auditor letter checklist, and Item 4.02 non-reliance trigger evaluation.
Honest limits: Auditor changes are disclosure events under Form 8-K Item 4.01 (4 business days) and may trigger Item 4.02 non-reliance disclosure if the change relates to prior-period financial statement reliability. This tool generates draft templates and a checklist; it does NOT replace outside SEC counsel review, the prior auditor's letter under Reg S-K Item 304(a)(3), or audit committee minutes documenting the change rationale. For hands-on support: rohit@unfoldingvalues.com.
What this tool does NOT do:
Generate the prior auditor's Reg S-K Item 304(a)(3) letter — the prior auditor writes that, not you
Evaluate whether new auditor's PCAOB registration is current
Audit committee minutes documenting selection process
Engagement letter / fee negotiation with successor auditor
Form 8-K/A amendment timing if prior auditor's letter is delayed
Coordination with lender / debt covenant notification requirements