SEC Filing Summary: Hennessy Capital Acquisition Corp.
Business Context and Reporting Period
This Form 8-K was filed on July 7, 2014, by Hennessy Capital Acquisition Corp., a Delaware corporation. The report addresses events occurring on June 30, 2014. The filing specifically concerns a change in the registrant's certifying accountant.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is a current report regarding corporate governance and does not contain financial statement data.
Material Changes
- Accountant Change: On June 30, 2014, Rothstein Kass & Company, P.C. resigned as the independent registered public accounting firm.
- Reason for Resignation: The resignation resulted from KPMG LLP acquiring certain assets of Rothstein Kass and its affiliates.
- Audit History: The audit report for the fiscal year ended December 31, 2013, did not contain an adverse opinion, disclaimer, or qualification.
- Disagreements: There were no disagreements between the Company and Rothstein Kass regarding accounting principles, practices, or auditing scope during the 2013 fiscal year or the subsequent period through the date of this report.
Outlook, Risks, and Management Commentary
The Company is actively seeking a new independent registered public accounting firm. Per SEC rules, the engagement of a new firm will be disclosed once finalized. The filing notes that Rothstein Kass agreed with the Company's statements regarding the lack of disagreements and reportable events, as evidenced by a letter filed as Exhibit 16.1.
Key Facts for Investor Verification
- Verify the identity of the new independent registered public accounting firm once the Company finalizes the engagement.
- Confirm that the transition of assets from Rothstein Kass to KPMG did not impact the integrity of prior audit reports.
- Note that the filing date (July 7, 2014) is distinct from the event date (June 30, 2014).