Tempus Applied Solutions Holdings, Inc. (OTCMKTS: TMPS) Files An 8-K Changes in Registrant’s Certifying AccountantItem 4.01 Changes in Registrant’s Certifying Accountant
Story continues below
On November 21, 2018, we received notification from our certifying accountant that the client-auditor relationship between them and the Company had ceased, and thus that they had resigned.
Other than their comment regarding the Company’s ability to remain a going concern, the accountant's report on the financial statements for the year ended December 31, 2016 did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles.
The Company’s financial statements for the year ended December 31, 2017, were not subject to a completed final audit, and no final audit report was issued.
The Company did not take a decision to change its certifying accountant.
During theyear ended December 31, 2016, and the subsequent interim periods preceding the certifying accountant’s resignation, there were no disagreements on any matter of accounting principles or practices, financial statementdisclosure, or auditing scope or procedure, which, if not resolved to the accountant’s satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report for the year ended December 31, 2016.
In compliance with SEC Rule 304(a)(v), we confirm that, as previously disclosed, our management has concluded that our internal control over financial reporting may not have been consistently effective due to the fact that at times, including in particular since December 31, 2016, we may not have employed a sufficient number of accounting personnel to adequately segregate duties. Such a failure constitutes a material weakness in our internal control over financial reporting.
Item 9.01 Financial Statements and Exhibits
(16) Letter re change in certifying accountant
Tempus Applied Solutions Holdings, Inc. ExhibitEX-16 2 ex_130597.htm EXHIBIT 16 ex_130597.htm (16) Letter re change in certifying accountant November 26,…To view the full exhibit click