Item 4.01
|
Changes
in Registrant’s Certifying Accountant
|
(a)
Previous Independent Registered Public Accounting Firm
On
December 20, 2016, the Audit Committee of the Board of Directors of Where Food Comes From, Inc. (the Company) determined to dismiss
GHP Horwath, P.C. (GHP), as the Company’s independent registered public accounting firm and notified GHP of its dismissal.
The
reports of GHP on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2014
and December 31, 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. The audit report of GHP on the financial statements of the Company as of and
for each of the years ended December 31, 2015 and 2014 included explanatory paragraphs relating to its March 2014 and September
2013 acquisitions of its 60% interest and 40% interest, respectively, in International Certification Services, Inc., its October
2014, acquisition of the assets of Sterling Solutions, LLC, and its September 2013 acquisition of a 60% interest in Validus Verification
Services, LLC.
During
the Company’s two most recent fiscal years ended December 31, 2014 and 2015, and for the subsequent period through December
20, 2016, there were no disagreements with GHP 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 GHP, would have caused GHP to make
reference to the subject matter of the disagreements in connection with its reports on the financial statements for such years.
Additionally, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.
The
Company has requested that GHP furnish it with a letter addressed to the Securities and Exchange Commission (the SEC) stating
that it agrees with the above statements. A copy of such letter dated December 22, 2016 is attached hereto as Exhibit 16.1.
(b)
New Independent Registered Public Accounting Firm
On
December 20, 2016, the Audit Committee of the Board of Directors of the Company determined to engage EKS&H, LLLP (EKS&H)
to serve as the Company’s independent registered public accounting firm, effective December 20, 2016. During the Company’s
two most recent fiscal years and through December 20, 2016, the Company did not consult with EKS&H regarding (a) the application
of accounting principles to a specified transaction, either completed or proposed, (b) the type of audit opinion that might be
rendered on the Company’s financial statements by EKS&H, in either case where a written report or oral advice provided
by EKS&H that EKS&H determined would be an important factor considered by the Company in reaching a decision as to any
accounting, auditing or financial reporting issues or (c) any other matter that was the subject of a disagreement between the
Company and its former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation
S-K, respectively).
Item
9.01.