SEC Filing Summary: Wizard World, Inc. (Form 8-K)
Business Context and Reporting Period
This Form 8-K was filed by Wizard World, Inc. on December 28, 2017, reporting events occurring on December 19, 2017. The filing addresses a change in the company's independent registered public accounting firm. Note: The request metadata referenced "Prairie Operating Co.," but the source text explicitly identifies the registrant as Wizard World, Inc.
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
- Dismissal of Auditor: Effective December 19, 2017, the Board dismissed Rosenberg Rich Baker Berman & Company (RRBB) as the independent registered public accounting firm.
- Engagement of New Auditor: Effective December 26, 2017, the Board approved the engagement of Maughan Sullivan LLC as the new independent registered public accounting firm.
- Audit History: RRBB's reports for fiscal years 2015 and 2016 contained no adverse opinions, disclaimers, or qualifications. There were no disagreements with RRBB regarding accounting principles, practices, or audit scope during the relevant periods.
Outlook, Risks, and Management Commentary
Management confirmed that there were no reportable events or disagreements with the former auditor. The former auditor, RRBB, provided a letter dated December 28, 2017, confirming agreement with the disclosures made in this filing. The company has not consulted the new auditor, Maughan Sullivan LLC, regarding accounting principles or audit opinions prior to their engagement.
Key Facts for Investor Verification
- Verify the reason for the dismissal of Rosenberg Rich Baker Berman & Company, as the filing states no disagreements occurred.
- Confirm the transition timeline between the dismissal of the old auditor (Dec 19) and the engagement of the new auditor (Dec 26).
- Review the attached Exhibit 16.1 (Letter from RRBB) for any additional context not summarized in the main text.
- Monitor future filings for the first financial statements audited by Maughan Sullivan LLC.