Business Context and Reporting Period
This Form 8-K is filed by Command Center, Inc. (not Hirequest, Inc.) with a report date of October 1, 2018. The filing addresses a change in the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Accountant Resignation: EKS&H LLLP resigned as the independent registered public accounting firm effective October 1, 2018, following its combination with Plante & Moran PLLC.
- New Engagement: The Company's audit committee approved the engagement of Plante Moran as the new independent registered public accounting firm concurrent with the resignation.
- Audit History: The audit report by EKS&H for the year ended December 29, 2017, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: There were no disagreements between the Company and EKS&H regarding accounting principles, practices, or auditing scope during the most recent fiscal year or the interim period preceding resignation.
- Consultations: The Company did not consult with Plante Moran on accounting principles or audit opinions prior to their engagement.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary regarding future performance. No specific risks or contingencies related to financial operations are disclosed in this document, other than the standard disclosure of the auditor change.
Investor Verification Checklist
- Verify the identity of the registrant as Command Center, Inc. (distinct from the requested "Hirequest, Inc.").
- Confirm the effective date of the auditor transition (October 1, 2018).
- Review the letter from EKS&H (Exhibit 16.1) to ensure they agree with the Company's statements regarding the resignation.
- Check subsequent filings for the first financial statements audited by Plante Moran.