(a)(2) Effective October 31, 2019, the Audit Committee of the Board of Directors of Atlas Financial Holdings, Inc. (the “Corporation”) engaged the firm of Baker Tilly Virchow Krause, LLP (“Baker Tilly”) as the Corporation’s independent registered public accounting firm to audit the Company’s financial statements commencing with the fiscal year ended December 31, 2018. During the fiscal years ended December 31, 2016 and December 31, 2017, and the subsequent interim period through October 31, 2019, neither the Corporation nor anyone acting on its behalf consulted with Baker Tilly regarding (1) either the application of accounting principles to any specific completed or proposed transaction, or the type of audit opinion that might be rendered on the Corporation’s financial statements, nor did Baker Tilly provide a written report or oral advice to the Corporation that Baker Tilly concluded was an important factor considered by the Corporation in reaching a decision as to the accounting, auditing or financial reporting issue; or (2) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the instructions related to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).

The Corporation has provided Baker Tilly a copy of the disclosures in this Form 8-K and the opportunity to furnish it with a letter addressed to the Securities and Exchange Commission containing any new information, clarification of the Corporation\’s expression of its views, or the respects in which Baker Tilly does not agree with the Corporation\’s statements herein. Baker Tilly has not furnished any such letter to the Corporation.

Item 8.01. Other Events.

As previously announced, it was anticipated that Gateway Insurance Company (“GIC”), an indirect insurance subsidiary of the Corporation, would be placed into rehabilitation along with American Country Insurance Company (“ACIC”) and American Service Insurance Company, Inc. (“ASIC”). On October 16, 2019, the Circuit Court of Cook County, Illinois entered an Agreed Order of Rehabilitation (the “Order”) with respect to GIC to a complaint filed by the Director of the Illinois Department of Insurance (the “Department”). to the Order, Robert H. Muriel, the Director of the Department, and his successors in office, was affirmed as the statutory rehabilitator (the “Rehabilitator”) and will oversee GIC’s operations. As previously disclosed in the Corporation’s Current Report on Form 8-K filed on July 10, 2019, ACIC and ASIC were previously placed into rehabilitation to a complaint filed by the Director of the Department. The management of GIC, ACIC and ASIC will continue to work with the Rehabilitator and regulators to formalize a plan with the objective of supporting policyholders and agents. Management’s overriding strategic plan continues to include a transition of business from these insurance companies to alternative markets within a reasonable period of time utilizing the existing platform of the Corporation’s indirectly wholly-owned Managing General Agency to work with strategic external insurance and reinsurance partners.