Business Context and Reporting Period
This Form 6-K filing by Lifezone Metals Limited (the "Company") is dated September 12, 2024. The report addresses a change in the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a regulatory disclosure regarding auditor appointment and resignation rather than a financial results report.
Material Changes
- Auditor Appointment: The Audit Committee appointed BDO LLP ("BDO") as the Company's independent registered public accounting firm, effective September 12, 2024. BDO will undertake all statutory audit work globally.
- Auditor Resignation: Grant Thornton International resigned as the Company's independent registered public accounting firm, effective September 11, 2024.
- Audit History: Grant Thornton's audit reports for the fiscal years ended December 31, 2022, and 2023, did not contain an adverse opinion, disclaimer of opinion, or qualification regarding audit scope or accounting principles.
Management Commentary and Risks
The Audit Committee conducted a careful consideration and evaluation process to select BDO. The Company confirmed that during the fiscal years ended December 31, 2022 and 2023, and through September 12, 2024, there were no disagreements with Grant Thornton regarding accounting principles, financial statement disclosure, or auditing scope. Additionally, no reportable events occurred during this period. The Company has incorporated this Form 6-K by reference into its registration statements on Form F-3 and Form S-8.
Investor Verification Checklist
- Verify the effective dates of the auditor transition (Grant Thornton resignation on September 11, 2024; BDO appointment on September 12, 2024).
- Confirm the absence of disagreements or reportable events with the former auditor, Grant Thornton, as stated in the filing.
- Review the attached Exhibit 16.1 (Grant Thornton Letter) to ensure the former auditor agrees with the Company's disclosures.
- Monitor future filings for the first financial statements audited by BDO for the fiscal year ending December 31, 2024.