Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accounting Firm
On June 8, 2023, the Audit Committee of the Board of Directors of A10 Networks,
Inc. (the "Company") dismissed Armanino LLP ("Armanino") as the Company's
independent registered public accounting firm, effective immediately.
The audit reports of Armanino on the consolidated financial statements of the
Company for each of the two most recent fiscal years ended December 31, 2021 and
2022 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.
During the Company's two most recent fiscal years and subsequent interim period
from January 1, 2023 to June 8, 2023, (i) there were no disagreements with
Armanino on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures that, if not resolved to
Armanino's satisfaction, would have caused Armanino to make reference to the
subject matter of such disagreements in their reports on the Company's
consolidated financial statements for such years, and (ii) there were no
"reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K, except as
described below.
The Company provided Armanino with a copy of the disclosures it is making in
this Form 8-K and requested that Armanino furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether or not
Armanino agrees with the statements made herein. A copy of Armanino's letter
dated June 143, 2023 is filed as Exhibit 16.1 hereto.
(b) Engagement of Independent Registered Public Accounting Firm
On June 13, 2023, following a competitive request-for-proposal process, the
Audit Committee approved the engagement of Grant Thornton LLP ("Grant Thornton")
as the Company's independent registered public accounting firm for the fiscal
year ending December 31, 2023, effective immediately.
During the Company's two most recent fiscal years ended December 31, 2021 and
2022 and subsequent interim period from January 1, 2023 to June 14, 2023,
neither the Company nor anyone on its behalf consulted Grant Thornton regarding
(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 consolidated financial statements, and neither a written report
nor oral advice was provided to the Company that Grant Thornton concluded was an
important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issue, or (ii) any matter that was
either the subject of a "disagreement," as that term is defined in Item
304(a)(1)(iv) of Regulation S-K, or a "reportable event," as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
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Item 9.01 Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Description
16.1 Letter of Armanino LLP, dated June 1 4 , 2023
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