Item 4.01 Changes in Registrant's Certifying Accountant.




On March 28, 2020, following a comprehensive search process initiated by ARC
Document Solutions, Inc. (the "Company"), the Audit Committee of the Board of
Directors of the Company dismissed Deloitte & Touche LLP ("Deloitte") and
appointed Armanino LLP ("Armanino") as the Company's independent registered
public accounting firm for fiscal year 2020.
The reports of Deloitte on the Company's financial statements for the fiscal
years ended December 31, 2019 and 2018 did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles. During the fiscal years ended
December 31, 2019 and 2018, and through March 28, 2020, there have been no
disagreements with Deloitte on any matters of accounting principles or
practices, financial statement disclosure or auditing scope and procedure, which
disagreements, if not resolved to the satisfaction of Deloitte, would have
caused it to make reference to the subject matter of the disagreements in its
reports on the financial statements for such years. During the fiscal years
ended December 31, 2019 and 2018, and through March 28, 2020, there have been no
"reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided Deloitte with a copy of the above statements and has
requested that Deloitte furnish it with a letter addressed to the United States
Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of such letter, dated April 1, 2020, is attached hereto
as Exhibit 16.
During the fiscal years ended December 31, 2019 and 2018, and through the date
of the appointment of Armanino as the Company's independent auditors for fiscal
year 2020, the Company did not consult with Armanino regarding either 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, or any other reportable events as set forth
in Items 304(a)(2)(i) and (ii) of Regulation S-K.

Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.

(b) Director Retirement

On March 29, 2020, each of Messrs. Thomas J. Formolo and John G. Freeland, members of the Board of Directors of the Company, notified the Company of his decision to retire and not stand for re-election to the Board when his current term expires at the Company's 2020 annual shareholders' meeting. Each of Messrs. Formolo and Freeland's decisions were not due to any disagreement with the Company on any matter. Each of Messrs. Formolo and Freeland will remain a member of the Company's Board of Directors until the Company's 2020 annual meeting of stockholders.




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Item 9.01 Financial Statements and Exhibits





(d) Exhibits.



Exhibit
  No.       Description

  16          Letter from Deloitte & Touche LLP addressed to the United States
            Securities and Exchange Commission, dated April 1, 2020

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