Business Context and Reporting Period
This Form 8-K is a current report filed by Command Center, Inc. (noted as Hirequest, Inc. in metadata) on April 17, 2017. The report discloses a change in the registrant's certifying accountant. The company is incorporated in Washington and maintains its principal executive offices in Lakewood, Colorado.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
- Dismissal of Auditor: On April 17, 2017, the company dismissed PMB Helin Donovan LLP as its independent registered public accounting firm, effective immediately.
- Appointment of New Auditor: On April 17, 2017, the company appointed EKS&H LLLP (based in Denver, Colorado) as its new independent registered public accounting firm.
- Audit Committee Approval: Both the dismissal and appointment were approved by the Audit Committee on April 17, 2017.
Outlook, Risks, and Contingencies
- No Disagreements: The company stated there were no disagreements with the former auditor (PMB Helin Donovan LLP) regarding accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the two most recent fiscal years (ended Dec 30, 2016, and Dec 25, 2015) or through April 17, 2017.
- No Reportable Events: No "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K occurred during the relevant periods.
- Former Auditor Opinion: Reports issued by PMB Helin Donovan LLP for the fiscal years ended December 30, 2016, and December 25, 2015, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- New Auditor Consultation: The company has not consulted the new auditor (EKS&H LLLP) on any matters related to accounting principles for specific transactions or potential audit opinions, nor on any matters that were subjects of disagreement or reportable events.
- Forward-Looking Statements: The report includes standard disclaimers that forward-looking statements involve risks and uncertainties, and actual results may differ materially from expectations.
Investor Verification Checklist
- Verify the letter from PMB Helin Donovan LLP (Exhibit 16.1) to confirm their agreement with the company's statements regarding the dismissal.
- Review the company's most recent Form 10-K to understand the full context of the financial statements audited by the former firm.
- Monitor future filings for the first audit report issued by EKS&H LLLP to assess any changes in audit scope or opinion.
- Confirm the rationale for the auditor change, as the filing does not explicitly state the business reason beyond the appointment/dismissal facts.