Item 4.01 Changes in Registrant's Certifying Accountant
(a) Dismissal of Former Independent Registered Public Accounting Firm
The Audit and Finance Committee (the "Committee") of the Board of Directors of
Centrus Energy Corp. (the "Company") recently conducted a review of its
Company's independent registered public accounting firm for the fiscal year
ending December 31, 2023. As a result of this process, the Committee approved
the dismissal of PricewaterhouseCoopers LLP ("PwC") as the Company's independent
registered public accounting firm on March 3, 2023. PwC was dismissed on March
6, 2023.
The reports of PwC on the Company's consolidated financial statements for the
fiscal years ended December 31, 2021 and 2022 did not contain an adverse opinion
or disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
In connection with the audits of the Company's consolidated financial statements
for the fiscal years ended December 31, 2021 and 2022, and in the subsequent
interim period through March 6, 2023, there were no disagreements (as that term
is described in Item 304(a)(1)(iv) of Regulation S-K) with PwC on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which, if not resolved to the satisfaction of PwC, would have
caused PwC to make reference to the subject matter of the disagreement in its
report. No "reportable events" (as that term is defined in Item 304(a)(1)(v) of
Regulation S-K) occurred during the two fiscal years ended December 31, 2021 and
2022, or in the subsequent interim period through March 6, 2023.
The Company has provided a copy of the foregoing disclosures to PwC and
requested that PwC furnish it with a letter addressed to the Securities and
Exchange Commission stating whether PwC agrees with the above statements and if
not, stating the respects in which it does not agree. A copy of PwC's letter,
dated March 8, 2023, is filed as Exhibit 16.1 to this Form 8-K.
(b) Appointment of New Independent Registered Public Accounting Firm
As a result of the process noted above, the Committee on March 3, 2023 approved
the appointment of Deloitte & Touche LLP ("D&T") as the Company's independent
registered public accounting firm for the fiscal year ending December 31, 2023,
subject to execution of the engagement letter.
During the Company's two most recent fiscal years and during the subsequent
interim period through March 6, 2023, neither the Company nor anyone on its
behalf consulted with D&T with respect to either (i) the application of
accounting principles to a specific completed or proposed transaction, or the
type of audit opinion that might be rendered regarding the Company's
consolidated financial statements, and D&T neither provided a written report to
the Company nor provided oral advice to the Company that D&T 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 any disagreement or reportable event, as set forth in Item
304 (a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K.
Item 9.01 Financial Statements and Exhibits
(d) Exhibits.
Exhibit No. Description
16.1 Letter from PricewaterhouseCoopers LLP dated March 8, 2023
104 Cover Page Interactive Data File (embedded within the Inline XBRL Document)
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