Item 4.01 Changes in Registrant's Certifying Accountant.
As previously reported, on May 27, 2022, Mayer Hoffman McCann P.C. ("MHM"), the
independent registered public accounting firm to Altisource Portfolio Solutions,
S.A. (the "Company") informed the Company of its decision to resign from this
role effective the earlier of (i) the date the Company engages a new independent
registered public accounting firm or (ii) the filing of the Company's Quarterly
Report on Form 10-Q for the fiscal quarter ending September 30, 2022.
On August 22, 2022 the Company engaged RSM US LLP ("RSM") as the Company's
independent registered public accounting firm for the year ending December 31,
2022.
On August 22, 2022, MHM's resignation as the Company's independent registered
public accounting firm became effective.
During the years ended December 31, 2021 and 2020 and through August 22, neither
the Company nor anyone on its behalf consulted with RSM with respect to 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 consolidated financial statements, and no written report or oral
advice was provided by RSM to the Company that RSM 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 Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to that Item) or a reportable event (as described
in Item 304(a)(1)(v) of Regulation S-K).
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