Business Context and Reporting Period
Company: AZUL S.A.
Filing Type: Form 6-K (Report of Foreign Private Issuer)
Date of Filing: July 16, 2024
Reporting Period: This filing is a current report regarding a corporate governance event and does not cover a specific financial reporting period (e.g., Q3 2024). The metadata date of September 30, 2024, is not referenced in the text of this specific filing.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Change of Independent Auditor: The Board of Directors approved the hiring of Grant Thornton Brasil to audit financial statements for the year ended December 31, 2024.
- Outgoing Auditor: Ernst & Young Auditores Independentes is being replaced.
- Effective Date: Grant Thornton will begin activities with the review of the second-quarter 2024 quarterly information (ITRs).
- Reason for Change: The change precedes the mandatory rotation required by Article 31 of CVM Instruction 308/99 and resulted from a competitive process where Grant Thornton presented the best technical and commercial proposal.
Guidance, Outlook, and Risks
Management Commentary: The company confirmed that Ernst & Young was communicated regarding the change and is aware of the decision. No financial guidance or outlook was provided in this document.
Risks and Contingencies: No specific risks or contingencies were disclosed in this filing beyond the standard transition of audit responsibilities.
Investor Verification Checklist
- Verify the official appointment of Grant Thornton Brasil in subsequent regulatory filings (e.g., Form 20-F or local CVM filings).
- Confirm the scope of the audit engagement for the 2024 fiscal year.
- Review the upcoming Q2 2024 quarterly information (ITR) to ensure it is reviewed by the new auditor.
- Check for any dissenting opinions or disagreements with the former auditor (Ernst & Young) in future disclosures.