Business Context and Reporting Period
This Form 8-K filing by Essential Properties Realty Trust, Inc. (EPRT) was submitted on April 8, 2021. The report discloses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported figures for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
- Change in Certifying Accountant: The Company engaged Grant Thornton LLP to serve as its independent registered public accounting firm for the fiscal year ending December 31, 2021.
- Approval: The engagement was approved by the Audit Committee of the Board of Directors on March 30, 2021.
- Consultations: The Company confirmed it did not consult with Grant Thornton regarding any matters or reportable events set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K during the years ended December 31, 2020 and 2019, or the interim period through April 8, 2021.
Guidance, Outlook, and Risks
The filing contains no management commentary, financial guidance, outlook, or discussion of risks and contingencies beyond the standard disclosure regarding the change in auditors.
Investor Verification Checklist
- Verify the effective date of the new audit engagement with Grant Thornton LLP.
- Review the Company's subsequent filings (e.g., 10-K or 10-Q) to confirm the transition of audit responsibilities.
- Check for any prior press releases or announcements regarding the departure of the previous auditor, if applicable.