Business Context and Reporting Period
Company: Super League Gaming, Inc. (SLGG)
Filing Type: Form 8-K (Current Report)
Date of Report: July 14, 2023
Reporting Period: Event-based report regarding the change of independent registered public accounting firm for the fiscal year ending December 31, 2023.
Key Financial Metrics
This filing does not contain financial performance data. No revenue, profit, cash flow, margins, debt, or liquidity metrics are reported in this document.
Material Changes
- Change in Certifying Accountant: On July 14, 2023, the Company retained Withum Smith + Brown, PC ("Withum") as its new independent registered public accounting firm.
- Departure of Prior Accountant: Baker Tilly US, LLP ("Baker Tilly") informed the Company on June 8, 2023, that it would not stand for re-election for the fiscal year ending December 31, 2023.
- Consultation History: The Company confirmed no consultations with Withum regarding accounting principles, audit opinions, or disagreements prior to their appointment.
Guidance, Outlook, and Risks
This filing contains no management guidance, financial outlook, or discussion of operational risks. The document strictly addresses the administrative change of the external auditor. No unusual items or contingencies are disclosed.
Investor Verification Checklist
- Verify the reasons for Baker Tilly's decision not to stand for re-election in prior filings (specifically the 8-K filed June 14, 2023).
- Confirm the engagement letter terms and scope of work with the new auditor, Withum Smith + Brown, PC.
- Review upcoming financial statements to ensure no delays in audit completion due to the transition.
- Check for any subsequent filings regarding disagreements or reportable events between the Company and the former auditor.