Business Context and Reporting Period
This Form 6-K filing by AMBEV S.A. covers the month of August 2018. The document serves as a Notice to the Market regarding a change in the Company's independent auditor.
Key Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This report is administrative in nature and does not contain financial performance data.
Material Changes
The primary material change disclosed is the replacement of the Company's independent auditor:
- Outgoing Auditor: Deloitte Touche Tohmatsu Auditores Independentes.
- Incoming Auditor: PricewaterhouseCoopers Auditores Independentes.
- Effective Date: The Board of Directors approved the retention of PricewaterhouseCoopers on August 7, 2018.
- Scope: PricewaterhouseCoopers will audit financial statements for fiscal years 2019, 2020, and 2021, beginning with the first quarter of 2019.
- Reason: The change is due to the expiration of the services agreement with Deloitte in December 2018.
Guidance, Outlook, and Risks
The filing contains no financial guidance, outlook, management commentary on operations, or discussion of risks and contingencies. The transition is noted as having the consent of the outgoing auditor, Deloitte, which will continue to be responsible for the fiscal year ending December 31, 2018.
Investor Verification Points
- Confirm the exact start date of PricewaterhouseCoopers' audit activities for Q1 2019.
- Verify that Deloitte Touche Tohmatsu has formally consented to the change and will complete the 2018 fiscal year audit.
- Review the upcoming 20-F annual report to ensure the new auditor's signature is present for the 2019 fiscal year.