Business Context and Reporting Period
This Form 8-K is a current report filed by Gold Resource Corporation on October 4, 2018. The report discloses a change in the Company's independent registered public accounting firm effective October 1, 2018.
Key Financial Metrics
This filing does not contain financial performance data. There are no disclosures regarding revenue, profit, cash flow, margins, debt, or liquidity in this document.
Material Changes
- Accountant Resignation: EKS&H LLLP ("EKS&H") resigned as the independent registered public accounting firm effective October 1, 2018, following its combination with Plante & Moran PLLC ("Plante Moran").
- New Engagement: The Company's audit committee approved the engagement of Plante Moran as the new independent registered public accounting firm concurrent with EKS&H's resignation.
- Audit History: EKS&H's audit reports for the fiscal years ended December 31, 2017, and 2016, did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- No Disagreements: The Company reported no disagreements with EKS&H on accounting principles, practices, or auditing procedures during the two most recent fiscal years or the interim period preceding the resignation.
- No Reportable Events: There were no reportable events under Item 304(a)(1)(v) of Regulation S-K during the relevant periods.
- No Prior Consultation: The Company did not consult with Plante Moran on accounting applications or audit opinions prior to their engagement.
Guidance, Outlook, and Risks
This filing contains no management guidance, outlook, or discussion of risks and contingencies related to the Company's operations or financial condition. The document is strictly procedural regarding the change in auditors.
Investor Verification Checklist
- Verify the effective date of the auditor change (October 1, 2018).
- Confirm the identity of the new auditor (Plante Moran PLLC).
- Review the accompanying letter from EKS&H (Exhibit 16.1) to ensure they agree with the Company's statements regarding the resignation.
- Note that this filing does not impact the audit opinions previously issued for 2016 and 2017.