Business Context and Reporting Period
This Form 8-K Current Report is filed by Radiant Logistics, Inc. (RLGT) on June 3, 2025. The report addresses a change in the Company's independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity metrics. The document focuses exclusively on auditor transition details.
Material Changes
- Auditor Merger and Resignation: On June 3, 2025, Moss Adams LLP merged with Baker Tilly US, LLP. Consequently, Moss Adams LLP resigned as the Company's independent auditor.
- Successor Appointment: The Audit Committee approved the appointment of Baker Tilly US, LLP as the successor independent registered public accounting firm.
- Audit History: Audit reports for the years ended June 30, 2024, and 2023, issued by Moss Adams, contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements with Moss Adams on accounting principles, practices, or auditing scope during the relevant periods, except for previously disclosed material weaknesses.
Guidance, Risks, and Contingencies
The filing references previously disclosed material weaknesses in internal controls:
- 2024 Fiscal Year: Material weakness related to the recording and processing of revenues.
- 2023 Fiscal Year: Material weaknesses related to the recording and processing of revenues and the design and operation of information technology general controls.
- Consultations: The Company did not consult with Baker Tilly regarding accounting principles or potential audit opinions prior to this appointment.
Investor Verification Checklist
- Verify the effective date of the auditor transition (June 3, 2025) and the identity of the new firm (Baker Tilly US, LLP).
- Review the Company's most recent Form 10-K for details on the material weaknesses regarding revenue recording and IT controls.
- Confirm the content of the letter from Moss Adams LLP (Exhibit 16.1) to ensure they agree with the Company's statements regarding the change.
- Note that this filing contains no new financial results or forward-looking guidance.