RILEY EXPLORATION PERMIAN, INC. : Changes in Registrant’s Certifying Accountant,


Item 4.01 Changes in Registrant’s Certifying Accountant.

(a) Dismissal of Previous Independent Registered Public Accounting Firm.

The Transactions were treated as a “reverse acquisition” for accounting purposes
and, as such, the historical financial statements of the accounting acquirer,
REP, LLC, will become the historical financial statements of the Company. Moss
Adams LLP (“Moss Adams”) served as the independent registered public accounting
firm for Tengasco through the Closing and, following the Closing for the Company
through April 14, 2021. BDO USA, LLP (“BDO”) was the independent registered
public accounting firm that audited privately-held REP LLC’s financial
statements for the fiscal years ended September 30, 2020 and 2019.

After careful consideration of the ongoing audit needs of the Company following
the Closing, on April 14, 2021, the Audit Committee (the “Audit Committee”) of
the Board of Directors of the Company chose not to renew the engagement of Moss
Adams and approved the engagement of BDO. The Company notified Moss Adams on
April 14, 2021 that it would be dismissed as the Company’s independent
registered public accounting firm, effective immediately. The decision to change
independent registered public accounting firms was recommended and approved by
the Audit Committee.

Moss Adams’ reports on Tengasco’s consolidated financial statements as of and
for the years ended December 31, 2020 and 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 and includes an explanatory
paragraph relating to the adoption of new accounting standards.

During the fiscal years ended December 31, 2020 and December 31, 2019 and the
subsequent interim period through April 14, 2021, there were no (i)
disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K
promulgated under the Securities Exchange Act of 1934, as amended (“Regulation
S-K”), and the related instructions thereto, with Moss Adams 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
Moss Adams, would have caused Moss Adams to make reference to the subject matter
of the disagreements in connection with its reports; or (ii) reportable events
within the meaning of Item 304(a)(1)(v) of Regulation S-K and the related
instructions thereto.

The Company provided Moss Adams with the disclosures under this Item 4.01 and
requested Moss Adams to furnish the Company with a letter addressed to the
Securities and Exchange Commission stating whether it agrees with the statements
made by the Company in this Item 4.01 and, if not, stating the respects in which
it does not agree. Moss Adams’ letter is filed as Exhibit 16.1 to this Current
Report on Form 8-K.

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(b) Appointment of New Independent Registered Public Accounting Firm.

On April 14, 2021, the Audit Committee recommended and approved the appointment
of BDO as the Company’s new independent registered public accounting firm for
the fiscal year ending September 30, 2021 effective upon dismissal of Moss Adams
on April 14, 2021.

The Company notified BDO on April 14, 2021 that it would be engaged as the
Company’s independent registered public accounting firm. During the Company’s
two most recent fiscal years ended December 31, 2020 and 2019, and the
subsequent interim period through April 14, 2021, neither the Company nor anyone
acting on its behalf has consulted with BDO regarding: (i) the application of
accounting principles to a specific transaction, either completed or proposed,
or the type of audit opinion that might be rendered on the Company’s financial
statements, and neither a written report nor oral advice was provided to the
Company that BDO concluded was an important factor considered by the Company in
reaching a decision as to any accounting, auditing, or financial reporting
issue; (ii) any matter that was the subject of a disagreement within the meaning
of Item 304(a)(1)(iv) of Regulation S-K and the related instructions; or (iii)
any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.

Item 9.01. Financial Statements and Exhibits.

(d) Exhibits
Exhibit No. Description

16.1 Letter from Moss Adams LLP addressed to the Securities and Exchange

            Commission, dated as of April 14, 2021.

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