Business Context and Reporting Period
Company: Farmland Partners Inc.
Filing Type: Form 8-K (Current Report)
Date of Report: October 1, 2018
Reporting Period: The filing reports on events occurring on October 1, 2018, specifically regarding a change in the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. There are no reported values for revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
The primary material change reported is the resignation of the Company's independent registered public accounting firm, EKS&H LLLP ("EKS&H"), effective October 1, 2018. This resignation resulted from EKS&H's combination with Plante & Moran, PLLC ("Plante Moran"). Concurrently, the Company's audit committee approved the engagement of Plante Moran as the new independent registered public accounting firm.
Management Commentary and Risks
- Disagreements: The Company reported no disagreements with EKS&H on accounting principles, practices, financial statement disclosure, or auditing scope/procedures during the period EKS&H was engaged (March 10, 2018 through October 1, 2018).
- Reportable Events: No reportable events occurred during the period EKS&H was engaged.
- Consultations: The Company did not consult with Plante Moran on accounting principles or audit opinions prior to their engagement.
- Concurrence: EKS&H was provided a copy of the disclosures and filed a letter of concurrence dated October 4, 2018.
Investor Verification Checklist
- Verify the effective date of the auditor transition (October 1, 2018).
- Confirm the identity of the new auditor (Plante & Moran, PLLC).
- Review the attached letter of concurrence from the former auditor (Exhibit 16.1) to ensure no undisclosed disagreements exist.
- Check subsequent filings for the first financial statements audited by Plante Moran.