Changes in Registrants Certifying Accountant
On September 9, 2019, Grant Thornton LLP
(Grant Thornton) was dismissed, effective immediately, as the independent registered public accounting firm of SeaChange International, Inc. (the Company). The dismissal of Grant Thornton was approved by the Companys
The audit reports of Grant Thornton on the consolidated financial statements of the Company for the fiscal years ended January 31,
2018 and 2019 and the audit report of Grant Thornton on the effectiveness of internal control over financial reporting for the Company as of January 31, 2019 did not contain any adverse opinion or a disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope or accounting principles.
During the Companys two fiscal years ended January 31, 2018 and 2019 and
through September 9, 2019, (i) there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and Grant Thornton on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Grant Thornton would have caused Grant Thornton to make reference to the subject matter of
the disagreement in connection with its reports on the Companys consolidated financial statements, and (ii) there were no reportable events (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided Grant Thornton with a copy of this Form 8-K and
requested that Grant Thornton provide the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Grant Thornton agrees with the above disclosures. A copy of such letter, dated September 9, 2019, is
filed as Exhibit 16.1 to this Form 8-K.
(b) Engagement of New Independent Registered Public Accounting Firm
Effective September 9, 2019, the Audit Committee engaged Marcum LLP as the Companys new independent registered public accounting firm.
During the fiscal years ended January 31, 2018 and 2019 and through the date hereof, neither the Company nor anyone acting on its behalf consulted Marcum LLP with respect to any matter whatsoever, including without limitation with respect to:
(i) the application of accounting principles to a specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Companys financial statements; or (iii) 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 an event of the type described in Item 304(a)(1)(v) of Regulation S-K.