Business Context and Reporting Period
Company: Northwest Pipe Company (NWPX)
Filing Type: Form 8-K (Current Report)
Date of Report: June 3, 2025
Reporting Period: Event-based report regarding a change in the registrant's certifying accountant.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
- Accountant Merger: Moss Adams LLP, the Company's independent registered public accounting firm, merged with Baker Tilly US, LLP effective June 3, 2025.
- Resignation and Appointment: Moss Adams has resigned as the Company's auditor. The Audit Committee approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Audit reports for the years ended December 31, 2024, and 2023, and internal controls as of December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
Guidance, Outlook, and Risks
Disagreements and Reportable Events: The Company confirmed there were no disagreements with Moss Adams regarding accounting principles, practices, financial statement disclosures, or auditing scope/procedures during the years ended December 31, 2024 and 2023, or the interim period through June 3, 2025. No reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K occurred.
Consultations: The Company did not consult with Baker Tilly regarding the application of accounting principles to specified transactions or the type of audit opinion that might be rendered prior to this appointment.
Investor Verification Checklist
- Verify the transition timeline and continuity of audit services between Moss Adams and Baker Tilly.
- Review the letter from Moss Adams LLP to the SEC (Exhibit 16.1) to confirm their agreement with the Company's statements regarding the change.
- Monitor future filings for the first audit report issued by Baker Tilly US, LLP.