Current Report Filing (8-k)
November 21 2017 - 4:12PM
Edgar (US Regulatory)
UNITED
STATES
SECURITIES AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date
of Report (Date of earliest event reported)
November 16, 2017
ENGlobal
Corporation
(Exact name of registrant as specified in its charter)
Nevada
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001-14217
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88-0322261
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(State
or other jurisdiction
of incorporation)
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(Commission
File
Number)
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(IRS
Employer
Identification
No.)
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654
N. Sam Houston Parkway E., Suite 400, Houston, Texas
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77060-5914
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code:
281-878-1000
(Former
name or former address, if changed since last report)
Check
the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant
under any of the following provisions:
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[ ]
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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[ ]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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[ ]
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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[ ]
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR
§230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).
Emerging
growth company [ ]
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]
ITEM
4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
Effective
November 16, 2017, Hein & Associates LLP (“Hein”), the independent registered public accounting firm for ENGlobal
Corporation (the “Company”), combined with Moss Adams LLP (“Moss Adams”). As a result of this transaction,
on November 16, 2017, Hein resigned as the independent registered public accounting firm for the Company. Concurrent with such
resignation, the Company’s audit committee of the Company’s Board of Directors approved the engagement of Moss Adams
as the new independent registered public accounting firm for the Company.
The
audit reports of Hein on the Company’s financial statements for the years ended December 31, 2016 and December 26, 2015
did not contain an adverse opinion or a disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope
or accounting principles.
During
the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation,
there were no disagreements between the Company and Hein on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Hein would have caused
them to make reference thereto in their reports on the Company’s financial statements for such years.
During
the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Hein’s resignation,
there were no reportable events within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
During
the two most recent fiscal years ended December 31, 2016 and through the subsequent interim period preceding Moss Adam’s
engagement, the Company did not consult with Moss Adams on either (1) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit opinion that may be rendered on the Company’s financial
statements, and Moss Adams did not provide either a written report or oral advice to the Company that Moss Adams concluded was
an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue;
or (2) any matter that was either the subject of a disagreement, as defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable
event, as defined in Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided Hein a copy of the disclosures in this Form 8-K and has requested that Hein furnish it with a letter addressed
to the Securities and Exchange Commission stating whether or not it agrees with the Company’s statements herein. A copy
of the letter dated November 21, 2017 is filed as Exhibit 16.1 to this Form 8-K.
Item
9.01 Exhibits, Financial Statement Schedules
(d)
Exhibits
16.1
Letter dated November 21, 2017 from Hein &Associates LLP
SIGNATURE
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
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ENGlobal
Corporation
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(Registrant)
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November
21, 2017
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/s/
TAMI L. WALKER
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(Date)
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Tami
L. Walker
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General
Counsel, Vice President and Corporate Secretary
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