A10 Networks, Inc. current report, 08 June 2023

Vollständiges Dokument

Business Context and Reporting Period

This Form 8-K filing by A10 Networks, Inc. (NYSE: ATEN) was submitted on June 8, 2023, with a signature date of June 14, 2023. The report discloses a material change in the company's independent registered public accounting firm.

Key Financial Metrics

This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly a disclosure regarding the change of auditors.

Material Changes

  • Dismissal of Auditor: On June 8, 2023, the Audit Committee dismissed Armanino LLP as the independent registered public accounting firm, effective immediately.
  • Engagement of New Auditor: On June 13, 2023, the Audit Committee engaged Grant Thornton LLP as the new independent registered public accounting firm for the fiscal year ending December 31, 2023, effective immediately.
  • Audit History: Armanino's audit reports for fiscal years 2021 and 2022 were unqualified and contained no adverse opinions or disclaimers.
  • Disagreements: The company reported no disagreements with Armanino regarding accounting principles, practices, or audit scope during the two most recent fiscal years or the interim period through June 8, 2023.

Guidance, Outlook, and Risks

The filing does not provide financial guidance, outlook, or management commentary on business operations. It notes that there were no "reportable events" as defined by Regulation S-K during the relevant periods, other than the change in auditors. No unusual items or contingencies were disclosed in this report.

Investor Verification Checklist

  • Verify the reasons for the auditor change by reviewing the letter from Armanino LLP (Exhibit 16.1) to confirm their agreement with the company's statements.
  • Confirm the transition timeline between Armanino LLP and Grant Thornton LLP to ensure no gap in audit coverage.
  • Review subsequent filings (e.g., 10-Q or 10-K) to assess if the change in auditors impacts the audit opinion or financial reporting for the fiscal year ending December 31, 2023.