Enviva Partners, LP (NYSE:EVA) Files An 8-K Changes in Registrant’s Certifying Accountant
Item 4.01. Changes in Registrants Certifying Accountant.
(a) Dismissal of Previous Independent Registered Public Accounting Firm
On July 8, 2019, Enviva Partners, LP (the Partnership) dismissed KPMG LLP (KPMG) as the Partnerships independent registered public accounting firm. The dismissal of KPMG was approved by the Audit Committee of the Board of Directors of Enviva Partners GP, LLC, the Partnerships general partner.
The reports of KPMG on the consolidated financial statements for the years ended December 31, 2017 and December 31, 2018 contained no adverse opinions or disclaimers of opinions and were not qualified or modified as to uncertainty, audit scope, or accounting principles, except as follows:
KPMGs report on the consolidated financial statements of the Partnership as of and for the year ended December 31, 2018, contained a separate paragraph stating As discussed in Note 2 to the consolidated financial statements, the Partnership has changed its method of accounting for revenue effective January 1, 2018 due to the adoption of Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606) and its subsequent amendments.
During the years ended December 31, 2017 and December 31, 2018, and the subsequent period through July 8, 2019, there were (i) no disagreements between the Partnership and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of KPMG, would have caused KPMG to make reference to the subject matter of the disagreement in KPMGs reports on the Partnerships consolidated financial statements for such years, and (ii) no reportable events as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Partnership provided KPMG with a copy of the disclosures it is making in this Current Report on Form 8-K (the Report) prior to the time the Report was filed with the U.S. Securities and Exchange Commission (the SEC). The Partnership requested that KPMG furnish a letter addressed to the SEC stating whether or not it agrees with the statements made herein. A copy of KPMGs letter, dated July 12, 2019, is attached hereto as Exhibit 16.1.
(b) Engagement of New Independent Registered Public Accounting Firm
On July 8, 2019, the Partnership appointed Ernst & Young LLP (EY) as the Partnerships independent registered public accounting firm for the fiscal year ending December 31, 2019. During the fiscal years ended December 31, 2017 and December 31, 2018, respectively, and the subsequent period through July 8, 2019, neither the Partnership nor anyone acting on its behalf has consulted with EY on any of the matters or events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.