Business Context and Reporting Period
This Form 6-K filing by KHD Humboldt Wedag International Ltd. (not Scully Royalty Ltd.) covers the month of October 2006. The document serves as a formal Notice of Change of Auditor filed pursuant to National Instrument 51-102.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is administrative in nature and contains no financial performance data.
Material Changes
- Auditor Resignation: BDO Dunwoody LLP resigned as the Company's auditor effective October 16, 2006, at the request of the Company.
- New Appointment: Deloitte & Touche LLP was appointed as the Successor Auditor.
- Approvals: The resignation and appointment were approved by the Audit Committee and Board of Directors.
- Prior Audit Status: There were no reservations in the Former Auditor's report on the consolidated financial statements for the year ended December 31, 2005.
- Reportable Events: The Company states there have been no "reportable events" within the meaning of National Instrument 51-102.
Guidance, Outlook, and Risks
The filing text does not provide guidance, outlook, management commentary on operations, or specific risk factors. The document confirms that the former and successor auditors agree with the statements contained in the Notice of Change of Auditor.
Investor Verification Checklist
- Verify the effective date of the auditor change (October 16, 2006).
- Confirm the identity of the successor auditor (Deloitte & Touche LLP).
- Review the most recent audited financial statements (year ended December 31, 2005) to confirm the absence of audit reservations.
- Check for any subsequent filings that might disclose the rationale for the auditor change, as this filing states no reportable events occurred.