Business Context and Reporting Period
This Form 8-K is filed by AspenBio, Inc., not Riot Platforms, Inc., as indicated in the metadata. The report covers events occurring on December 20, 2002, specifically regarding a change in the company's certifying accountant.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding accounting services.
Material Changes
- Dismissal of Accountant: On December 20, 2002, the Board of Directors dismissed Larry O'Donnell, CPA, P.C. as the principal accountant.
- Engagement of New Accountant: On the same date, the company engaged Gelfond Hochstadt Pangburn, P.C. ("GHP") to audit financial statements for the fiscal year ending December 31, 2002.
- Audit History: Reports from the former accountant for fiscal years 2000 and 2001 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: The company reported no disagreements with the former accountant on accounting principles, practices, or auditing scope.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, or management commentary on business operations. Both the former and new accountants have provided letters (Exhibits 16.1 and 16.2) agreeing with the statements made by the company regarding the transition.
Key Facts for Investor Verification
- Verify the discrepancy between the metadata company name (Riot Platforms) and the actual registrant (AspenBio, Inc.).
- Confirm the reasons for the accountant change, as the filing states no disagreements occurred.
- Review the letters from both Larry O'Donnell, CPA, P.C. and Gelfond Hochstadt Pangburn, P.C. attached as exhibits to ensure full agreement with the company's disclosures.
- Note that this filing does not contain financial performance data for the period.