Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accountant
Effective September 27, 2022, upon the recommendation of its Audit Committee,
the Board of Directors (the "Board") of Intellicheck, Inc. (the "Company") has
dismissed EisnerAmper LLP ("EisnerAmper") as the independent registered public
accounting firm for the Company.
EisnerAmper audited the financial statements of the Company for each of the two
years ended December 31, 2021. The report of EisnerAmper on such financial
statements did not contain an adverse opinion or disclaimer of opinion and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.
During the fiscal years ended December 31, 2021 and 2020 and subsequent interim
periods through the date of dismissal, there have been no: (i) "disagreements"
(as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions) with EisnerAmper on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of EisnerAmper, would have
caused them to make reference thereto in their report on the financial
statements or (ii) "reportable events" (as that term is defined in Item
304(a)(1)(v) of Regulation S-K), except that EisnerAmper concurred with the
Company's assessment of a material weakness related to the Company's internal
controls over financial reporting related to its accounting for equity
compensation.
The Company has provided EisnerAmper a copy of the disclosure made in response
to this Item 4.01 and has requested that EisnerAmper provide a letter addressed
to the Securities & Exchange Commission confirming their agreement with the
disclosure contained herein. Pursuant to our request, EisnerAmper has provided
the letter attached hereto as Exhibit 16.1.
(b) Newly Appointed Independent Registered Public Accountant
On September 27, 2022, the Board approved the engagement of FORVIS, LLP
("FORVIS") as the Company's independent registered public accounting firm,
commencing with the review of the Company's financial statements to be included
in the Company's Quarterly Report on Form 10-Q for the fiscal quarter ending
September 30, 2022.
During the fiscal years ended December 31, 2021 and December 31, 2020 and the
subsequent interim period through and including June 30, 2022, neither the
Company nor anyone acting on its behalf consulted FORVIS regarding 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 neither a written report nor
oral advice was provided to the Company by FORVIS that FORVIS concluded was an
important factor considered by the Company in reaching a decision as to such
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 and the related instructions) or a "reportable
event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits
Exhibit No. Description
16.1 Letter furnished by EisnerAmper LLP, dated October 3, 2022
104 Cover Page Interactive Data File (embedded within the Inline XBRL
document)
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