Codexis, Inc. Form 8-K Summary
Business Context and Reporting Period
Codexis, Inc. filed this Current Report on Form 8-K on October 1, 2013, to disclose a change in its independent registered public accounting firm. The report covers the decision made by the Audit Committee of the Board of Directors on October 1, 2013.
Key Financial Metrics
This filing does not contain financial statements, revenue, profit, cash flow, margin, debt, or liquidity data. The document is strictly a disclosure of a corporate governance event.
Material Changes
The material change reported is the appointment of BDO USA, LLP ("BDO") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2013. The filing confirms that during the fiscal years ended December 31, 2011 and 2012, and the interim period from January 1, 2013, through September 30, 2013, the Company did not consult BDO regarding accounting principles, audit opinions, or matters involving disagreements or reportable events.
Guidance, Outlook, and Risks
The filing contains no management guidance, financial outlook, risk factors, contingencies, or discussion of unusual items. The scope is limited to the procedural change of the external auditor.
Key Facts for Investor Verification
- New Auditor: BDO USA, LLP was engaged for the fiscal year ending December 31, 2013.
- Effective Date: The engagement was approved on October 1, 2013.
- Prior Consultations: No prior consultations or disagreements with BDO were reported for the periods ending September 30, 2013.
- Missing Data: The filing text does not provide a clear value for any financial metrics or the identity of the outgoing auditor.