Business Context and Reporting Period
This Form 8-K filing by uniQure N.V. reports a corporate governance event dated April 25, 2019. The registrant is a biopharmaceutical company incorporated in The Netherlands. The report specifically addresses a change in the company's independent registered public accounting firm.
Key Financial Metrics
This filing is a current report regarding a change in auditors and does not contain financial performance data. There are no disclosures regarding revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
- Dismissal of Former Auditor: The Audit Committee dismissed PricewaterhouseCoopers Accountants N.V. (PwC) as the independent registered public accounting firm, effective upon completion of the first quarter 2019 review procedures.
- Engagement of New Auditor: The Audit Committee approved the nomination of KPMG Accountants N.V. (KPMG) as the new independent registered public accounting firm for the fiscal year ending December 31, 2019.
- Shareholder Approval: The nomination of KPMG is subject to approval by shareholders at the Annual General Meeting (AGM) scheduled for June 19, 2019.
Management Commentary, Risks, and Contingencies
Relationship with Former Auditor: Management stated there were no disagreements with PwC regarding accounting principles, financial statement disclosures, or auditing scope during the years ended December 31, 2018 and 2017, or the interim period through April 25, 2019. PwC's prior audit reports contained no adverse opinions, disclaimers, or qualifications.
Relationship with New Auditor: As of the filing date, KPMG had not yet accepted the engagement and was undergoing standard client evaluation procedures. No consultations regarding accounting principles or reportable events occurred with KPMG prior to this engagement.
Exhibits: The filing includes a letter from PwC to the SEC (Exhibit 16.1) dated April 29, 2019, confirming their agreement with the statements made in the report.
Investor Verification Checklist
- Verify the outcome of the shareholder vote on the KPMG nomination at the AGM on June 19, 2019.
- Review the attached letter from PwC (Exhibit 16.1) to confirm no undisclosed disagreements exist.
- Monitor subsequent filings for the official engagement letter with KPMG and the completion of the Q1 2019 review.
- Check for any future 8-K filings if the shareholder vote does not approve the new auditor.