SEC Filing Summary: Primoris Services Corp (8-K)
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Primoris Services Corporation on June 3, 2025. The report addresses a change in the Company's independent registered public accounting firm effective as of the filing date.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report focuses exclusively on corporate governance regarding the audit firm.
Material Changes
Change in Certifying Accountant:
- Resignation: Moss Adams LLP resigned as the Company's independent registered public accounting firm effective June 3, 2025.
- Appointment: Baker Tilly US, LLP was appointed as the successor independent registered public accounting firm effective June 3, 2025.
- Reason: The change resulted from the merger of Moss Adams LLP with Baker Tilly US, LLP, with the combined practices operating under the Baker Tilly name.
Management Commentary, Risks, and Contingencies
Audit History and Disagreements:
- Audit reports issued by Moss Adams for the years ended December 31, 2024 and 2023, and the three-year period ended December 31, 2024, contained no adverse opinions, disclaimers, or qualifications.
- There were no disagreements with Moss Adams regarding accounting principles, financial statement disclosures, or auditing scope/procedures during the relevant periods.
- No reportable events requiring disclosure under Item 304(a)(1)(v) of Regulation S-K occurred.
Consultations:
- The Company did not consult with Baker Tilly regarding accounting principles, proposed transactions, or matters that would constitute a "disagreement" or "reportable event" prior to the appointment.
Investor Verification Checklist
- Verify the effective date of the auditor transition (June 3, 2025) and confirm Baker Tilly US, LLP is now the active auditor.
- Review Exhibit 16.1 (Moss Adams' Commission Letter) to confirm the former auditor's agreement with the statements regarding the lack of disagreements.
- Confirm that the merger between Moss Adams and Baker Tilly has been fully integrated for audit purposes.
- Monitor future filings for the first audit report issued by Baker Tilly to ensure continuity in financial reporting standards.