• SEC Filings

On January 24, 2018, Pacific Health Care Organization, Inc. (the “Company”) dismissed Pritchett, Siler & Hardy, PC (“PSH”) as its independent registered publicaccounting firm and engaged Heaton & Company, PLLC, dba Pinnacle Accountancy Group of Utah, (“Pinnacle”) as its new independent registered public accounting firm. The engagement of Pinnacle was approved by the Company’s board of directors. The Company elected to change its independent registered public accounting firm because the PSH audit partner and auditing staff handling the Company’s account left PSH to join Pinnacle.

Since PSH’s appointment as the Company’s independent registered public accounting firm on March 14, 2014 and through January 24, 2018, which included PSH’s audits of Company’s financial statements for the years ended December 31, 2016 and 2015, there were (i) no disagreements between the Company and PSH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreement, if not resolved to the satisfaction of PSH, would have caused PSH to make reference thereto in their reports on the 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 principal accountant’s reports of PSH on the financial statements of the Company as of and for the two years ended December 31, 2016 and December 31, 2015 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During years ended December 31, 2016 and 2015, and in the subsequent interim period through January 24, 2018, neither the Company, nor anyone acting on its behalf, consulted with Pinnacle regarding any of (i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company’s financial statements, and no written report was provided to the Company nor oral advice rendered that was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (of the type described in Item 304(a)(1)(v) of Regulation S-K).

The Company provided PSH with a copy of this Form 8-K and requested that PSH furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not PSH agrees with the above statements. A copy of such letter, dated January 24, 2018, is attached as Exhibit 16.1.

(d) Exhibits.

PACIFIC HEALTH CARE ORGANIZATION INC Exhibit
EX-16.1 2 ex16-1.htm EX-16.1 Exhibit 16.1 Pritchett,…
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About PACIFIC HEALTH CARE ORGANIZATION, INC. (OTCMKTS:PFHO)

Pacific Health Care Organization, Inc. is a specialty workers’ compensation managed care company. The Company provides a range of services for self-administered employers, insurers, third party administrators, municipalities and others in the state of California. The Company, through its subsidiaries, provides workers’ compensation cost containment services, including healthcare organizations (HCOs), medical provider networks (MPNs), HCO + MPN, workers’ compensation carve-outs, utilization review (UR), medical bill review (MBR), nurse case management (NCM), network access and claims repricing, lien representation services and Medicare Set Aside (MSA). The HCOs are networks of healthcare professionals specializing in the treatment of workplace injuries and in back-to-work rehabilitation and training. The MPN is a network of healthcare professionals. Through IRC, it seeks to create legal agreements for the implementation of workers’ compensation carve-outs for California employers.