Item 4.01. Change in Registrant's Certifying Accountant.
Dismissal of EisnerAmper LLP
On April 29, 2022, Aurora Technology Acquisition Corp. (the "Company") notified
EisnerAmper LLP ("EisnerAmper") of its dismissal as the Company's independent
registered public accounting firm. The decision to dismiss EisnerAmper was
approved by the audit committee of the Board of Directors of the Company (the
"Audit Committee"). As described below, the change in independent registered
public accounting firm is not the result of any disagreement with EisnerAmper.
EisnerAmper's audit report on the balance sheet as of December 31, 2021, and the
related statements of operations, changes in shareholder's equity and cash flows
for the period from August 6, 2021 (inception) through December 31, 2021 did not
provide an adverse opinion or disclaimer of opinion to the Company's financial
statements, nor did EisnerAmper modify its opinion as to uncertainty, audit
scope or accounting principles, except for an explanatory note raising
substantial doubt about the Company's ability to continue as a going concern.
This uncertainty was removed in EisnerAmper's report on the Company's balance
sheet as of February 9, 2022 following completion of the Company's initial
public offering, which report was filed as a part of Exhibit 99.1 to the Current
Report on Form 8-K/A filed by the Company with the Securities and Exchange
Commission (the "SEC") on February 15, 2022.
During the year ended December 31, 2021 (the only year EisnerAmper served as the
Company's independent registered public accounting firm), and during the
subsequent interim period and through April 29, 2022, there were: (i) no
disagreements within the meaning of Item 304(a)(1)(iv) of Regulation S-K
prescribed under the Securities Act of 1933, as amended ("Regulation S-K"), and
the related instructions, between the Company and EisnerAmper on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to EisnerAmper's satisfaction, would
have caused EisnerAmper to make reference thereto in its report; and (ii) no
"reportable events" within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company provided EisnerAmper with a copy of the disclosures in this Form 8-K
and requested that EisnerAmper furnish the Company with a letter addressed to
the SEC, stating whether EisnerAmper agrees with the statements made herein and
if not, stating in what respects EisnerAmper does not agree. A copy of this
letter, dated May 4, 2022, is filed as Exhibit 16.1 to this Form 8-K.
Engagement of Marcum LLP
On May 2, 2022, the Company engaged Marcum LLP ("Marcum") as the Company's
independent registered public accounting firm to audit the Company's financial
statements for the year ending December 31, 2022. The selection of Marcum was
approved by the Audit Committee.
During the year ended December 31, 2021 and during the subsequent interim period
and through May 2, 2022, neither the Company nor anyone on the Company's behalf
has consulted with Marcum regarding: (i) the application of accounting
principles to a specific 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
Marcum concluded was an important factor considered by the Company in reaching a
decision as to any accounting, auditing, or financial reporting issue; (ii) any
matter that was the subject of a disagreement within the meaning of Item
304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii) any
reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statement and Exhibits.
(d) Exhibits:
Exhibit Description
16.1 Letter from EisnerAmper LLP to the U.S. Securities and Exchange
Commission, dated May 4, 2022
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