SEC Filing Summary: Mill City Ventures III, Ltd. (8-K)
Business Context and Reporting Period
This Form 8-K was filed by Mill City Ventures III, Ltd. on April 9, 2019. The report addresses a corporate governance event regarding the appointment of a new independent registered public accounting firm for the fiscal year ending December 31, 2018.
Key Financial Metrics
The filing text does not provide revenue, profit, cash flow, margins, debt, or liquidity figures. This report is limited to a disclosure of a change in the registrant's certifying accountant.
Material Changes
- Change in Certifying Accountant: On April 9, 2019, the Company engaged Boulay PLLP ("Boulay") to serve as its independent registered public accounting firm for the fiscal year ending December 31, 2018.
- Approval: The engagement was approved by the Audit Committee of the Board of Directors.
- Consultation History: During the fiscal years ended December 31, 2018 and 2017, and the interim period through April 9, 2019, neither the Company nor its representatives consulted with Boulay on matters described in Item 304(a)(2)(i) or (ii) of Regulation S-K.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, management commentary on operations, or discussion of risks and contingencies beyond the standard disclosure regarding the accountant change.
Investor Verification Checklist
- Verify the identity and credentials of the newly engaged auditor, Boulay PLLP.
- Review the Company's subsequent filings (e.g., 10-K) to confirm the completion of the audit for the fiscal year ended December 31, 2018.
- Confirm the identity of the former auditor to understand the context of the transition, as the filing does not explicitly name the predecessor firm.