Item 4.01.
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Changes in Registrant’s Certifying Accountant.
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Dismissal
of Independent Registered Accounting Firm
On
September 21, 2020, the Audit Committee (the “Audit Committee”) of the Board of Directors (the “Board”)
of fuboTV Inc. (the “Company”) approved the dismissal of L J Soldinger Associates, LLC (“Soldinger”),
effective immediately.
Soldinger
was engaged by the Company on April 23, 2020. No audit report of Soldinger for the year ended December 31, 2019 contained an adverse
opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During
the Company’s two most recent fiscal years and through September 21, 2020, (i) there were no disagreements (as defined in
Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Soldinger on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to the satisfaction
of Soldinger, would have caused Soldinger to make reference to the subject matter of such disagreement in connection with its
reports on the financial statements for such periods and (ii) except with respect the Company’s restatement of its audited
consolidated financial statements as of and for the fiscal year ended December 31, 2019, and its unaudited condensed consolidated
interim financial statements for the fiscal periods ended March 31, 2020 and June 30, 2020, there were no “reportable events”
(as defined in Item 304(a)(1)(v) of Regulation S-K).
The
Company provided Soldinger with a copy of the disclosure contained herein, prior to its filing with the Securities and Exchange
Commission (the “Commission”) and requested that Soldinger furnish the Company a letter addressed to the Commission
stating whether or not it agreed with the statements herein and, if not, stating the respects in which it does not agree. Soldinger’s
letter to the Commission, dated September 21, 2020, is attached hereto as Exhibit 16.1.
Engagement
of New Independent Registered Accounting Firm
On
September 21, 2020, the Company’s Audit Committee approved the appointment of KPMG, LLP (“KPMG”) as the
Company’s new independent registered public accounting firm. On September 21, 2020, the Company entered into an engagement
agreement with KPMG effective immediately.
During
the Company’s two most recent fiscal years ended December 31, 2019 and 2018, and the subsequent interim period through September
21, 2020, neither the Company nor anyone acting on its behalf consulted with KPMG 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 financial statements, in connection with which either a written report or oral advice was provided to the Company
that KPMG concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or
financial reporting issue; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv)
of Regulation S-K and the related instructions) or reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).