SEC Filing Summary: USA Mobility, Inc. (Form 8-K)
Business Context and Reporting Period
This Form 8-K was filed by USA Mobility, Inc. on July 7, 2006. The report discloses a corporate governance event regarding the appointment of a new independent registered public accounting firm. Note: The request metadata references "Spok Holdings, Inc," but the filing text explicitly identifies the registrant as USA Mobility, Inc.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is limited to a disclosure of auditor changes and contains no financial performance data.
Material Changes
The primary material change reported is the replacement of the Company's independent registered public accounting firm. On July 7, 2006, the Audit Committee appointed Grant Thornton LLP to perform reviews for the second and third quarters of 2006 and the independent examination of the 2006 financial statements.
Guidance, Outlook, and Risks
The filing states that the Company did not consult Grant Thornton during the two most recent fiscal years (ended December 31, 2004 and 2005) or any subsequent interim period regarding:
- The application of accounting principles to specified transactions.
- The type of audit opinion that might be rendered.
- Any matters involving disagreements or reportable events as defined in Regulation S-K.
No forward-looking guidance, management commentary on operations, or specific risk factors were disclosed in this document.
Key Facts for Investor Verification
- Confirm the identity of the registrant as USA Mobility, Inc., distinct from Spok Holdings, Inc.
- Verify the effective date of the new auditor (Grant Thornton LLP) as July 7, 2006.
- Review the Company's subsequent filings to determine the reason for the auditor change, as this 8-K does not disclose the rationale for dismissing the prior firm.
- Check for any pending disagreements or reportable events with the former auditor that may not be detailed in this specific summary.