Auditor Changes Alert in the S&P500

Super Micro Computer, Inc. (SMCI) Auditor Change

On November 18, 2024, Super Micro Computer, Inc. announced the appointment of BDO USA, P.C. as its new independent auditor. This change was made by the Audit Committee of the Board of Directors and is effective immediately. BDO USA is part of BDO International, a top global accounting network. This move is part of Supermicro's efforts to bring its financial statements current and comply with Nasdaq listing requirements " " .

Fastenal Company Auditor Change

• Dismissal of KPMG LLP: Fastenal Company has decided to change its independent registered public accounting firm. KPMG LLP, which served as the auditor for the fiscal year ending December 31, 2024, has been dismissed effective immediately after completing the audit for that year " .

• Engagement of PricewaterhouseCoopers LLP (PwC): Fastenal has engaged PwC as its new independent registered public accounting firm for the fiscal year ending December 31, 2025. This engagement will begin with the review of the company's financial statements for the quarter ending March 31, 2025 " .

Catalent, Inc. (CTLT) has changed its independent registered public accounting firm. On February 27, 2024, the Audit Committee approved the appointment of Grant Thornton LLP as the new auditor for the fiscal year ending June 30, 2024. This decision followed a competitive selection process. Consequently, Ernst & Young LLP ceased to be the company's auditor effective the same date " " .

Axon Changes Auditor

On February 26, 2024, Axon Enterprise, Inc. announced a change in its certifying accountant. The Audit Committee of the Board of Directors approved the appointment of PricewaterhouseCoopers LLP as the new independent registered public accounting firm. This change will take effect after the filing of Axon's Annual Report for the year ended December 31, 2023. Concurrently, Grant Thornton LLP, which has served as Axon's auditor since 2005, was dismissed following the completion of their engagement for the 2023 fiscal year. There were no disagreements or reportable events with Grant Thornton during their tenure " .

Everest Re Group, Ltd. Auditor Change

On June 2, 2023, Everest Re Group, Ltd. announced a change in its independent registered public accounting firm. The company dismissed PricewaterhouseCoopers LLP (PwC) and appointed KPMG LLP as the new auditor for the fiscal year ending December 31, 2024. PwC will continue to serve as the auditor for the fiscal year ending December 31, 2023. The change followed a competitive selection process and is subject to shareholder approval at the 2024 annual general meeting " .

T-Mobile US, Inc. Auditor Change

On April 13, 2022, T-Mobile US, Inc. announced a change in its independent registered public accounting firm. The company dismissed PricewaterhouseCoopers LLP (PwC) and engaged Deloitte & Touche LLP (Deloitte) as its new auditor for the fiscal year ending December 31, 2022. This change aligns T-Mobile's audit firm with that of Deutsche Telekom AG, following European Union regulations on auditor rotation. The change will be effective immediately after T-Mobile files its Quarterly Report on Form 10-Q for the period ended March 31, 2022, with the SEC " .

CZR Auditor Change

On July 17, 2020, the Audit Committee of CZR's board approved the engagement of Deloitte & Touche LLP as the new independent registered public accounting firm, replacing Ernst and Young LLP. This change will take effect after the review of the company's results for the quarter ended June 30, 2020. Deloitte was previously the auditor for Former Caesars and will now serve the combined company following a merger " .

General Electric (GE) has changed its auditor.

• New Auditor: Deloitte & Touche LLP has been selected as GE's independent registered public accounting firm for the fiscal year ending December 31, 2021.
• Previous Auditor: KPMG LLP will continue as the auditor for the fiscal year ending December 31, 2020.
• Selection Date: The decision was made on June 18, 2020.
• Reason for Change: The change follows an extensive evaluation process by GE's Audit Committee " .

NXP Semiconductors N.V. has decided to change its independent registered public accounting firm. On November 19, 2019, the Board of Directors, advised by the Audit Committee, decided not to recommend KPMG Accountants N.V. for re-appointment at the 2020 Annual General Meeting. Instead, they have recommended Ernst & Young Accountants LLP to be appointed for the fiscal years ending December 31, 2020, through December 31, 2022. KPMG will continue as the auditor until the completion of the audit for the year ending December 31, 2019 " .

Monolithic Power Systems, Inc. (MPWR) has changed its auditor. On March 18, 2019, the Audit Committee approved the appointment of Ernst & Young LLP (EY) as the new independent registered public accounting firm for the year ending December 31, 2019. Consequently, Deloitte & Touche LLP (Deloitte) was dismissed from this role. The company notified Deloitte of this change on March 20, 2019. Deloitte's reports on the company's financial statements for the years ended December 31, 2018, and December 31, 2017, were not adverse or qualified " .

Motorola Solutions, Inc. (MSI) has changed its auditor.

• Former Auditor: KPMG LLP
• New Auditor: PricewaterhouseCoopers LLP (PwC)
• Effective Date: PwC's appointment is for the fiscal year ending December 31, 2019, and related interim periods. KPMG will continue until the completion of the audit for the fiscal year ending December 31, 2018.
• Reason for Change: The change was recommended by the Executive Committee and approved by the Audit Committee after a competitive selection process involving the 'Big Four' accounting firms.

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General Motors (GM) Auditor Change: On September 25, 2017, GM's Audit Committee approved the engagement of Ernst & Young LLP (EY) as the new independent registered public accounting firm for the fiscal year ending December 31, 2018. Deloitte & Touche LLP will continue as the auditor for the fiscal year ending December 31, 2017. This change followed a competitive selection process " .

Baker Hughes, a GE Company (BHGE) Auditor Change

On July 3, 2017, Baker Hughes, a GE company (BHGE) announced changes to its auditing arrangements:

• Dismissal of Deloitte & Touche LLP: The Audit Committee decided to dismiss Deloitte as the independent registered public accounting firm for BHGE after the filing of the Quarterly Report for the quarter ended June 30, 2017. Deloitte's report for the fiscal year ended December 31, 2016, did not contain any adverse opinions or disagreements with BHGE " .

• Dismissal of KPMG S.p.A.: KPMG S.p.A. was dismissed as the independent registered public accounting firm for GE Oil & Gas (GE O&G) after the same quarterly report filing. There were no disagreements or adverse opinions in KPMG's reports for the fiscal years 2015 and 2016 " .

• Engagement of KPMG LLP: BHGE engaged KPMG LLP as its new independent registered public accounting firm for the fiscal year ending December 31, 2017, effective after the quarterly report filing " .

Willis Towers Watson (WTW) Auditor Change

On March 2, 2017, Willis Towers Watson Public Limited Company (WTW) changed its independent registered public accounting firm from Deloitte LLP (UK) to Deloitte & Touche LLP (US). This decision was approved by the Audit and Risk Committee of the Company's Board of Directors. The change was made to align with the company's key financial leadership, which is now based in the United States. Deloitte LLP (UK) resigned on the same date, and there were no disagreements or reportable events during their tenure " .

JCI Auditor Change

On September 8, 2016, JCI's audit committee approved the dismissal of Deloitte & Touche LLP as the company's independent registered public accounting firm. The dismissal was effective as of September 2, 2016. Subsequently, JCI engaged PricewaterhouseCoopers (PwC) as its new independent registered public accounting firm, also effective from September 2, 2016. There were no disagreements or reportable events with Deloitte during the fiscal years leading up to this change " .

Insulet Corporation Auditor Change

On June 16, 2016, Insulet Corporation's Audit Committee appointed Grant Thornton LLP as the new independent registered public accounting firm, replacing Ernst & Young LLP. This change was effective immediately. There were no disagreements or reportable events with Ernst & Young during their tenure " .

HSY Changes Auditor

On June 15, 2016, the Audit Committee of The Hershey Company appointed Ernst & Young LLP (EY) as the company's new independent registered public accounting firm for the fiscal year ending December 31, 2017. This change follows the dismissal of KPMG LLP, which will remain in its role until the completion of the audits for the fiscal year ending December 31, 2016 " .

Teledyne Technologies Incorporated has changed its independent registered public accounting firm. The Audit Committee decided to dismiss Ernst & Young LLP and engage Deloitte & Touche LLP for the 2015 fiscal year. This change will be effective after Ernst & Young completes its procedures on the unaudited interim financial statements for the quarter ended March 29, 2015 " .

Access Midstream Partners L.P. has changed its auditor. On September 30, 2014, the Audit Committee dismissed PricewaterhouseCoopers LLP (PwC) and appointed Ernst & Young LLP (EY) as the new independent registered public accounting firm for the fiscal year ending December 31, 2014. This change was made upon the filing of ACMP's Quarterly Report on Form 10-Q for the quarter ended September 30, 2014 " .

Ventas, Inc. has changed its auditor. As of July 9, 2014, the company engaged KPMG LLP as its new independent public accounting firm. This change was due to the termination of Ernst & Young LLP (EY) after it was determined that EY was not independent because of an inappropriate personal relationship between an EY partner and a Ventas executive. The termination was not related to Ventas's financial reporting or accounting practices " " .

MSCI Inc. Auditor Change

On March 11, 2014, MSCI Inc. approved the engagement of PricewaterhouseCoopers LLP (PwC) as its new independent registered public accounting firm for the fiscal year ending December 31, 2014. This decision followed a competitive bidding process involving several major accounting firms, including the former auditor, Deloitte & Touche LLP. Consequently, Deloitte was dismissed as MSCI's auditor. The change is subject to ratification by MSCI's shareholders at the annual meeting on April 30, 2014 " .

Change in Auditor for The Prudential Employee Savings Plan

Effective January 13, 2014, The Prudential Employee Savings Plan engaged SB & Company, LLC as its new independent registered public accounting firm. This decision was approved by the Administrative Committee of the Plan. During the two fiscal years ended December 31, 2013, and through January 13, 2014, the Plan had not consulted with SB & Company, LLC regarding any accounting principles or audit opinions " .