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Item 4.01
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Changes in Registrant’s Certifying Accountant.
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(a)
Previous Independent Registered Public Accounting Firm.
(i)
On April 12, 2019, RCM Technologies, Inc. (the “Company”) dismissed EisnerAmper LLP (“Eisner”) as its independent registered public
accounting firm.
(ii)
The reports of Eisner on the Company’s financial statements and financial statement schedule for the fiscal years ended
December 29, 2018 and December 30, 2017 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
(iii)
The Company’s Audit Committee approved the decision to change independent registered public accounting firms.
(iv)
In connection with the audits of the Company’s financial statements for each of the two most recently completed fiscal years
and through April 12, 2019, there have been no disagreements with Eisner on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction
of Eisner, would have caused it to make reference to the subject matter of such disagreement(s) in connection with its report. During the same period, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
(v)
The Company has requested that Eisner furnish the Company with a letter addressed to the SEC stating whether it agrees with the above
statements. Such letter is filed hereunder as Exhibit 16.1.
(b)
New Independent Registered Public Accounting Firm.
(i)
On April 12, 2019 and effective the same date, on the recommendation of the Company’s Audit Committee, the Company engaged Macias, Gini
& O’Connell (“MGO”) as its independent registered public accounting firm to audit the Company’s financial statements as of and for the fiscal year ending December 28, 2019 and to review the Company’s financial statements for the fiscal quarters
of the fiscal year ending December 28, 2019.
(ii)
During the two most recent fiscal years and through April 12, 2019, the Company has not consulted with MGO 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 financial statements of the Company, or regarding any matters or reportable events
described in Items 304(a)(2)(i) or (ii) of Regulation S-K.