Business Context and Reporting Period
This Form 8-K is filed by Command Center, Inc. (not Hirequest, Inc.) with a report date of September 19, 2011, covering events occurring through November 2, 2011. The filing addresses a change in the company's independent registered public accounting firm.
Key Financial Metrics
The filing text does not provide specific values for revenue, profit, cash flow, margins, debt, or liquidity. This report is strictly procedural regarding auditor changes and contains no financial performance data.
Material Changes
- Resignation of Previous Auditor: BehlerMick PS ceased servicing clients effective November 1, 2011, as its principals formed a new firm, MartinelliMick PLLC. The Audit Committee accepted the resignation on November 2, 2011.
- Engagement of New Auditor: MartinelliMick PLLC was engaged as the new independent registered public accounting firm effective November 2, 2011.
- Audit History: Reports for the fiscal year ending December 31, 2010, contained no adverse opinions, disclaimers, or qualifications.
- Disagreements: The company reported no disagreements with BehlerMick regarding accounting principles, practices, or audit scope during the relevant periods.
Guidance, Outlook, and Risks
The filing does not contain management guidance, future outlook, or specific risk factors beyond the standard disclosure of the auditor change. The company noted it was unable to obtain a letter from the predecessor auditor because BehlerMick no longer practices public accounting.
Important Facts for Investors to Verify
- Confirm the operational continuity of the audit process following the transition from BehlerMick PS to MartinelliMick PLLC.
- Verify that the change in auditors was not precipitated by any undisclosed disagreements or reportable events.
- Note that the company name in the filing is Command Center, Inc., which differs from the metadata provided.