Behringer Harvard Opportunity REIT II,Inc. (OTCMKTS:BHHV) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrants Certifying
Accountant
(a)Dismissal of Independent Accountant
Following the recent change of our external advisor, Behringer
Harvard Opportunity REIT II,Inc. (the Company) undertook a review
of its service providers, including its independent registered
public accounting firm. On April5, 2017, the Audit Committee of
the Board of Directors of the Company dismissed Deloitte Touche
LLP (Deloitte) as the Companys independent registered public
accounting firm, effective as of that date. Deloittes dismissal
was not due to any reason related to the Companys reporting or
accounting operations, policies, or procedures.
The audit reports of Deloitte on the Companys consolidated
financial statements as of and for the years ended December31,
2016 and 2015 did not contain any adverse opinion or disclaimer
of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principle.
During the Companys two most recent fiscal years and the
subsequent interim period preceding Deloittes dismissal, there
were no disagreements (as described in Item 304(a)(1)(iv)of
Regulation S-K and the related instructions) with Deloitte on any
matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement
(if not resolved to the satisfaction of Deloitte) would have
caused it to make reference to the matter in their report.
During the Companys two most recent fiscal years and the
subsequent interim period preceding Deloittes dismissal, there
were no reportable events of the type described in Item
304(a)(1)(v)of Regulation S-K.
The Company provided Deloitte with a copy of this Form8-K prior
to its filing with the U.S. Securities and Exchange Commission
(the SEC) and requested Deloitte to furnish the Company with a
letter addressed to the SEC stating whether Deloitte agrees with
the statements made by the Company in response to Item 304(a)of
Regulation S-K and, if not, stating the respects in which it does
not agree. A copy of Deloittes letter, dated April5, 2017, is
attached as Exhibit16.1 to this Form8-K.
(b)Engagement of Independent Accountant
On April5, 2017, the Audit Committee appointed EisnerAmper LLP
(EisnerAmper) to serve as the Companys independent registered
public accounting firm for the fiscal year ending December31,
2017, effective immediately.
During the Companys two most recent fiscal years and the
subsequent interim period preceding EisnerAmpers engagement,
neither the Company nor anyone on its behalf consulted
EisnerAmper regarding (i)the application of accounting principles
to a specified transaction, either completed or proposed, or the
type of audit opinion that might be rendered on the Companys
consolidated financial statements, and no written report or oral
advice was provided by EisnerAmper to the Company that
EisnerAmper concluded was an important factor considered by the
Company in reaching a decision as to the accounting, auditing or
financial reporting issue, or (ii)any matter that was either the
subject of a disagreement (as described in Item 304(a)(1)(iv)of
Regulation S-K and the related instructions) or a reportable
event (as described in Item 304(a)(1)(v)of Regulation S-K).
Item 9.01 Financial Statements and
Exhibits
(d) Exhibits
|
16.1 |
Deloitte Touche LLP Letter dated April5, 2017 |
About Behringer Harvard Opportunity REIT II, Inc. (OTCMKTS:BHHV)
Behringer Harvard Opportunity REIT II, Inc. is a real estate investment trust. The Company was formed to acquire and operate commercial real estate and real estate-related assets. The Company holds interests in various commercial properties, including office, industrial, retail, hospitality and multifamily. The Company also holds investments in a mortgage loan and a mezzanine loan. The Company’s business is conducted through Behringer Harvard Opportunity OP II LP (the Operating Partnership). Its properties include Gardens Medical Pavilion in Palm Beach Gardens, Florida; Courtyard Kauai Coconut Beach Hotel in Kauai, Hawaii; River Club and the Townhomes at River Club in Athens, Georgia; Lakes of Margate in Margate, Florida; Arbors Harbor Town in Memphis, Tennessee; 22 Exchange in Akron, Ohio; Parkside Apartments in Sugar Land, Texas, and Lakewood Flats in Dallas, Texas. Its property types include medical office building, hotel, multifamily and student housing.
