SEC Filing Summary: Form 8-K
Business Context and Reporting Period
Company: Hennessy Capital Acquisition Corp. (Note: The input metadata referenced "Blue Bird Corp," but the filing text explicitly identifies the registrant as Hennessy Capital Acquisition Corp.)
Date: July 28, 2014
Event: Change in Registrant's Certifying Accountant (Item 4.01).
Financial Metrics
This filing is a Current Report regarding a corporate governance event and does not contain financial statements. The filing text does not provide values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Accountant Resignation: Rothstein Kass & Company, P.C. resigned as the independent registered public accounting firm on June 30, 2014, following the acquisition of certain of its assets by KPMG LLP.
- New Engagement: The Audit Committee approved the engagement of KPMG LLP as the new independent registered public accounting firm, effective immediately on July 28, 2014.
Guidance, Outlook, and Risks
Consultations: The Company confirmed that during the fiscal year ended December 31, 2013, and through the date of this report, neither the Company nor anyone acting on its behalf consulted KPMG regarding:
- The application of accounting principles to specified transactions.
- The type of audit opinion that might be rendered.
- Any matters that were the subject of a disagreement or a "reportable event."
Risks/Contingencies: No unusual items, risks, or contingencies were disclosed in this specific filing.
Key Facts for Investor Verification
- Verify the effective date of the new auditor engagement (July 28, 2014).
- Confirm the reason for the previous auditor's resignation (asset acquisition by KPMG).
- Note the absence of any disagreements or reportable events between the Company and the new auditor prior to engagement.