Item 4.01. Changes in Registrant's Certifying Accountant.
On December 26, 2019, Mesa Air Group, Inc. (the "Company"), upon the approval of
the Audit Committee (the "Committee") of the Board of Directors of the Company,
notified Deloitte & Touche, LLP ("Deloitte"), the Company's current independent
registered public accounting firm, that it would be dismissed from that position
effective upon the completion of Deloitte's audits of the Company's consolidated
financial statements for the fiscal year ending September 30, 2019, and the
issuance of their report thereon. The decision to dismiss Deloitte was made as
part of a competitive bidding process to determine the Company's independent
registered public accounting firm for the fiscal year ending September 30, 2020.
The audit reports of Deloitte on the Company's consolidated financial statements
as of and for the years ended September 30, 2019 and 2018 did not contain any
adverse opinion or disclaimer of opinion, nor were they qualified or modified as
to uncertainty, audit scope or accounting principles. During the Company's two
most recent fiscal years ended September 30, 2019 and 2018, there were no (1)
disagreements with Deloitte on any matter of accounting principles or practices,
financial statement disclosures, or auditing scope or procedures, which
disagreements, if not resolved to the satisfaction of Deloitte, would have
caused Deloitte to make reference to the subject matter of the disagreements in
connection with its reports; and (2) events of the type listed in paragraphs (A)
through (D) of Item 304(a)(1)(v) of Regulation S-K.
The Company provided Deloitte with a copy of this Current Report on Form 8-K
prior to its filing with the Securities and Exchange Commission ("SEC") and
requested that Deloitte furnish the Company with a letter addressed to the SEC
stating whether or not Deloitte agrees with the above statements. The letter
from Deloitte is filed with this Current Report on Form 8-K as exhibit 16.1.
On December 26, 2019 the Committee appointed Ernst & Young LLP ("EY") as the
Company's independent registered public accounting firm for the Company's fiscal
year ending September 30, 2020.
During the Company's two most recent fiscal years ended September, 2019 and
2018, neither the Company nor anyone acting on its behalf consulted with EY
regarding either: (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 the Company's financial statements, and neither a written
report nor oral advice was provided to the Company that EY concluded was an
important factor considered by the Company in reaching a decision as to the
accounting, auditing or financial reporting issue; or (ii) any matter that was
either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Item
304 of Regulation S-K and the related instructions thereto) or a reportable
event (as described in paragraph (a)(1)(v) of Item 304 of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
The following exhibit is furnished herewith.
Exhibit Number Description
16.1 Letter from Deloitte & Touche LLP
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