Business Context and Reporting Period
This Form 8-K Current Report was filed by Rocket Pharmaceuticals, Inc. (formerly Inotek Pharmaceuticals Corporation) on March 16, 2018. The report addresses a corporate governance event regarding the change of the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific financial data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. This report focuses exclusively on the change in auditors and does not contain financial statements or performance data for the reporting period.
Material Changes
- Dismissal of Auditor: On March 16, 2018, the Audit Committee dismissed RSM US LLP as the independent registered public accounting firm, effective immediately.
- Appointment of New Auditor: On the same date, the Audit Committee appointed EisnerAmper LLP as the new independent registered public accounting firm, effective immediately.
- Audit History: RSM's reports for fiscal years ended December 31, 2017, and December 31, 2016, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- No Disagreements: There were no disagreements between the Company and RSM during the 2016 and 2017 fiscal years or the subsequent interim period regarding accounting principles, practices, or auditing scope.
Guidance, Outlook, and Risks
The filing does not contain management guidance, financial outlook, or specific risk factors related to operations. However, it notes that the Company consulted with the new auditor, EisnerAmper LLP, regarding neither the application of accounting principles to specified transactions nor any matters that were subjects of disagreement or reportable events during the relevant periods.
Investor Verification Checklist
- Verify the reasons for the dismissal of RSM US LLP, as the filing states no disagreements occurred but does not explicitly detail the strategic rationale for the change.
- Review the letter from RSM US LLP (Exhibit 16.1) to confirm their agreement with the statements made in this filing.
- Monitor future filings to assess the impact of the auditor change on the company's financial reporting timeline and audit quality.
- Confirm the transition status of the new auditor, EisnerAmper LLP, in subsequent quarterly or annual reports.