CARLISLE COMPANIES INCORPORATED (NYSE:CSL) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01 Changes in Registrants Certifying Accountant
Incorporated (the “Company” or “Carlisle”) decided to open the
annual selection process to several other independent registered
public accounting firms. The Audit Committee of the Board of
Directors (the “Audit Committee”) of the Company, with the
assistance of management, performed an evaluation of firms to
determine the Company’s independent registered public accounting
firm for the 2017 fiscal year. As a result of this process, on May
15, 2017, the Audit Committee approved the appointment of Deloitte
Touche LLP (Deloitte) as Carlisles independent registered public
accounting firm for Carlisles fiscal year ending December 31, 2017
and the dismissal of Ernst Young LLP (EY) from that role, each
effective as of May 16, 2017.
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(a)
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Dismissal of independent registered public accounting firm
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independent registered public accounting firm, effective as of May
16, 2017.
of and for the fiscal years ended December 31, 2016 and 2015, did
not contain an adverse opinion or a disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or
accounting principles. The audit reports of EY on the effectiveness
of internal control over financial reporting as of December 31,
2016 and 2015, did not contain an adverse opinion, nor were they
qualified or modified.
subsequent interim period through May 16, 2017, there were (i) no
“disagreements” (as that term is described in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) between Carlisle
and EY on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure,
which, if not resolved to EYs satisfaction, would have caused EY to
make reference thereto in their reports, and (ii) no reportable
events (as that term is described in Item 304(a)(1)(v) of
Regulation S-K).
this Current Report on Form 8-K and requested that EY furnish a
letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with such disclosures. A copy of EYs
letter dated May 18, 2017 is filed as Exhibit 16.1 hereto.
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(b)
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Appointment of new independent registered public accounting
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subsequent interim period through May 16, 2017, neither Carlisle
nor anyone on its behalf consulted with Deloitte 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 Carlisles financial statements or the
effectiveness of internal control over financial reporting, and no
written report or oral advice was provided to Carlisle that
Deloitte concluded was an important factor considered by Carlisle
in reaching a decision as to any accounting, auditing, or financial
reporting issue, (ii) any matter that was the subject of a
“disagreement” (as that term is described in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) or a “reportable
event” (as that term is described in Item 304(a)(1)(v) of
Regulation S-K).
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Exhibit
Number
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Exhibit Title
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16.1
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Letter from Ernst Young LLP to the Securities and
Exchange Commission dated May 18, 2017. |
About CARLISLE COMPANIES INCORPORATED (NYSE:CSL)
Carlisle Companies Incorporated is a manufacturing company. The Company designs, manufactures and markets a range of products that serve a range of markets, including commercial roofing, energy, agriculture, mining, construction, aerospace and defense electronics, medical technology, transportation, general industrial, protective coatings, wood, auto refinishing, foodservice, and healthcare and sanitary maintenance. The Company operates through five segments: Carlisle Construction Materials (Construction Materials); Carlisle Interconnect Technologies (Interconnect Technologies); Carlisle Fluid Technologies (Fluid Technologies); Carlisle Brake & Friction (Brake & Friction), and Carlisle FoodService Products (FoodService Products). The Company markets its products as a component supplier to original equipment manufacturers and distributors, among others. CARLISLE COMPANIES INCORPORATED (NYSE:CSL) Recent Trading Information
CARLISLE COMPANIES INCORPORATED (NYSE:CSL) closed its last trading session down -0.49 at 99.63 with 524,433 shares trading hands.
