Business Context and Reporting Period
Company: The Joint Corp.
Filing Type: Form 8-K (Current Report)
Date of Report: October 1, 2018
Reporting Period: Event-based report regarding a change in the independent registered public accounting firm.
Key Financial Metrics
This filing does not contain financial performance data. The document does not provide values for revenue, profit, cash flow, margins, debt, or liquidity.
Material Changes
- Accountant Resignation: EKS&H LLLP resigned as the Company's independent registered public accounting firm effective October 1, 2018.
- Reason for Change: EKS&H combined with Plante & Moran PLLC.
- New Appointment: The Company's audit committee approved the engagement of Plante Moran as the new independent registered public accounting firm concurrent with the resignation.
- Audit History: EKS&H's audit reports for the years ended December 31, 2017, and 2016 did not contain adverse opinions, disclaimers, or qualifications regarding uncertainty, scope, or accounting principles.
- Disagreements: There were no disagreements between the Company and EKS&H on accounting principles, practices, or auditing scope during the two most recent fiscal years or the interim period preceding resignation.
- Consultations: The Company did not consult with Plante Moran on accounting principles or audit opinions prior to their engagement.
Guidance, Outlook, and Risks
This filing does not contain forward-looking guidance, management commentary on business outlook, or specific risk factors beyond the standard disclosure of the accounting firm change. No unusual items or contingencies were reported in this document.
Investor Verification Checklist
- Verify the transition timeline and handover status between EKS&H and Plante Moran.
- Review the letter from EKS&H to the SEC (Exhibit 16.1) to confirm they agree with the Company's statements regarding the resignation.
- Monitor future filings for the first audit report issued by Plante Moran to ensure continuity in financial reporting standards.
- Confirm that no undisclosed disagreements or reportable events existed during the interim period preceding the resignation.