SEC Filing Summary: Mesa Air Group, Inc. (MESA)
Business Context and Reporting Period
This Form 8-K Current Report was filed by Mesa Air Group, Inc. on March 7, 2025, covering events reported as of March 4, 2025. The registrant operates under the ticker symbol MESA on the Nasdaq Capital Market. The filing addresses a change in the company's independent registered public accounting firm.
Financial Metrics
This filing does not contain financial performance data. There are no reported figures for revenue, profit, cash flow, margins, debt, or liquidity. The document is strictly procedural regarding the appointment of an auditor.
Material Changes
The primary material change disclosed is the resignation of Marcum LLP as the company's independent registered public accounting firm, effective immediately upon the filing of the Form 10-K for the fiscal year ended September 30, 2024. This resignation follows the acquisition of Marcum's attest business by CBIZ CPAs P.C. on November 1, 2024. Concurrently, the company has engaged CBIZ as its new independent registered public accounting firm for the fiscal year ending September 30, 2025.
Management Commentary and Risks
Management confirmed that during the period from April 12, 2024, through March 4, 2025, there were no disagreements with Marcum regarding accounting principles, financial statement disclosures, or auditing scope. Additionally, no "reportable events" occurred during this timeframe. The company also stated that no consultations were held with CBIZ regarding accounting principles or audit opinions prior to their engagement. Marcum LLP has provided a letter to the SEC agreeing with these statements.
Key Facts for Investor Verification
- Verify the effective date of Marcum LLP's resignation relative to the upcoming Form 10-K filing for the fiscal year ended September 30, 2024.
- Confirm the engagement of CBIZ CPAs P.C. as the new auditor for the fiscal year ending September 30, 2025.
- Review the attached Exhibit 16.1 (Letter from Marcum LLP) to ensure no undisclosed disagreements or reportable events exist.
- Note that this filing contains no financial results; investors should refer to the upcoming Form 10-K for fiscal year-end financial data.