Business Context and Reporting Period
This Form 8-K is a current report filed by Conifer Holdings, Inc. (Note: The request metadata lists "Presurance Holdings, Inc.", but the filing text identifies the registrant as Conifer Holdings, Inc.) on June 1, 2022. The report discloses a 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 procedural regarding the appointment of auditors.
Material Changes
- Dismissal of Auditor: On June 1, 2022, the Audit Committee dismissed Deloitte & Touche LLP as the independent registered public accounting firm.
- Appointment of New Auditor: On June 1, 2022, the Audit Committee approved the engagement of Plante & Moran, PLLC as the new independent registered public accounting firm for the fiscal year ending December 31, 2022, and related interim periods.
- Audit History: The filing states there were no disagreements with Deloitte regarding accounting principles, practices, or auditing scope during the two most recent fiscal years or the interim period through June 1, 2022. No "reportable events" occurred.
- Consultation with New Auditor: The company did not consult Plante & Moran regarding accounting principles or audit opinions prior to their engagement.
Guidance, Outlook, and Risks
The filing does not provide financial guidance, outlook, or management commentary on business operations. The primary risk disclosed is the transition of the external audit function, though the company explicitly states the change was not due to any disagreement or reportable event with the former auditor.
Investor Verification Checklist
- Verify the correct registrant name (Conifer Holdings, Inc. vs. Presurance Holdings, Inc.) in subsequent filings.
- Confirm the completion of Plante & Moran's client acceptance process as noted in the filing.
- Review the letter from Deloitte & Touche LLP (Exhibit 16.1) to confirm their agreement with the company's statements regarding the dismissal.
- Monitor future 10-K or 10-Q filings for the first audited financial statements prepared under the new auditor.