WHERE FOOD COMES FROM, INC. (OTCMKTS:WFCF) Files An 8-K Changes in Registrant’s Certifying Accountant
Item4.01
| Changes in Registrants Certifying Accountant |
(a) Previous Independent Registered Public Accounting
Firm
On December 20, 2016, the Audit Committee of the Board of
Directors of Where Food Comes From, Inc. (the Company) determined
to dismiss GHP Horwath, P.C. (GHP), as the Companys independent
registered public accounting firm and notified GHP of its
dismissal.
The reports of GHP on the Companys consolidated financial
statements as of and for the fiscal years ended December 31, 2014
and December 31, 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
report of GHP on the financial statements of the Company as of
and for each of the years ended December31, 2015 and 2014
included explanatory paragraphs relating to its March 2014 and
September 2013 acquisitions of its 60% interest and 40% interest,
respectively, in International Certification Services, Inc., its
October 2014, acquisition of the assets of Sterling Solutions,
LLC, and its September 2013 acquisition of a 60% interest in
Validus Verification Services, LLC.
During the Companys two most recent fiscal years ended December
31, 2014 and 2015, and for the subsequent period through December
20, 2016, there were no disagreements with GHP 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 GHP, would have caused GHP
to make reference to the subject matter of the disagreements in
connection with its reports on the financial statements for such
years. Additionally, there were no reportable events, as defined
in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested that GHP furnish it with a letter
addressed to the Securities and Exchange Commission (the SEC)
stating that it agrees with the above statements. A copy of such
letter dated December 22, 2016 is attached hereto as Exhibit
16.1.
(b) New Independent Registered Public Accounting
Firm
On December 20, 2016, the Audit Committee of the Board of
Directors of the Company determined to engage EKSH, LLLP (EKSH)
to serve as the Companys independent registered public accounting
firm, effective December 20, 2016. During the Companys two most
recent fiscal years and through December 20, 2016, the Company
did not consult with EKSH regarding (a) the application of
accounting principles to a specified transaction, either
completed or proposed, (b) the type of audit opinion that might
be rendered on the Companys financial statements by EKSH, in
either case where a written report or oral advice provided by
EKSH that EKSH determined would be an important factor considered
by the Company in reaching a decision as to any accounting,
auditing or financial reporting issues or (c) any other matter
that was the subject of a disagreement between the Company and
its former auditor or was a reportable event (as described in
Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K,
respectively).
Item 9.01.
Financial Statements and Exhibits.
| Exhibit | |
| 16.1 | Letter of GHP Horwath, P.C. dated December 22, 2016 |
About WHERE FOOD COMES FROM, INC. (OTCMKTS:WFCF)
Where Food Comes From, Inc. is a provider of verification and certification solutions for the agriculture, livestock and food industry. The Company is a third-party provider of food production audits. The Where Food Comes From labeling program offers food retailers and restaurants a means of connecting consumers to information on where and how the food they purchase has been grown or raised. It offers a range of verification and certification services to help food producers and consumers differentiate certain attributes and production methods in the marketplace. It also offers consulting, program development and Web-based development services on a customized basis to meet customer requirements. It supports over 10,000 farmers, ranchers, retailers, distributors and restaurants with a range of services provided through its family of verifiers, including IMI Global, International Certification Services, Inc., Validus Verification Services, LLC and Sterling Solutions, LLC. WHERE FOOD COMES FROM, INC. (OTCMKTS:WFCF) Recent Trading Information
WHERE FOOD COMES FROM, INC. (OTCMKTS:WFCF) closed its last trading session down -0.11 at 1.90 with 7,000 shares trading hands.
