Business Context and Reporting Period
This Form 8-K Current Report was filed by Energy Services of America Corporation on November 5, 2021, covering the event date of November 1, 2021. The filing addresses a change in the Company's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The document is strictly procedural regarding the audit firm transition.
Material Changes
- Accountant Resignation: Arnett Carbis Toothman, LLP ("ACT") resigned as the Company's independent registered public accounting firm on November 1, 2021.
- Successor Engagement: Baker Tilly US, LLP ("Baker Tilly") was engaged as the new independent registered public accounting firm following the combination of ACT's audit practice with Baker Tilly.
- Audit History: ACT's reports for fiscal years ended September 30, 2020, and 2019 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements with ACT on accounting principles, financial statement disclosures, or auditing scope/procedures during the relevant periods.
Guidance, Outlook, and Risks
The filing contains no management guidance, financial outlook, or discussion of operational risks. The transition was approved by the Audit Committee of the Board of Directors. The Company confirmed that no consultations occurred with Baker Tilly regarding specific accounting applications or audit opinions prior to engagement.
Investor Verification Checklist
- Verify the effective date of the auditor change (November 1, 2021).
- Confirm the identity of the new auditor (Baker Tilly US, LLP) and the predecessor (Arnett Carbis Toothman, LLP).
- Review the attached letters (Exhibits 16.1 and 16.2) for any dissenting statements from the former auditor.
- Note that this filing does not impact the Company's financial statements for the current period.