Regulation S-K Item 304 – Changes in Disagreements With Accountants

Going Public Lawyer Securities Law Blog Issuers filing registration statements on Form S-1 for direct public offerings in their going public transactions must provide the disclosures required by Regulation S-K Item 304. Item 304 provides that if during the company s two most recent fiscal  years or subsequent interim period, an auditor who was previously engaged as the principal auditor to audit the issuer s financial statements has resigned or was... Read More Going Public Lawyer
http://www.securitieslawyer101.com/regulation-s-k-item-304/