APARTMENT INCOME REIT CORP. : Modifications made to the certifying accountant, the financial statements and the supporting documents of the holder (form 8-K)
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Article 4.01. Changes in the holder’s certifying accountant
After conducting a competitive process, onSeptember 23, 2021 , the Audit Committee of the Board of Directors ofApartment Income REIT Corp. ("AIR") approved the appointment ofDeloitte & Touche LLP ("Deloitte") as the new independent registered public accounting firm for AIR andApartment Income REIT, L.P. (the "Operating Partnership") for the fiscal year endingDecember 31, 2021 , subject to Deloitte's completion of its customary client acceptance procedures. During the fiscal years endedDecember 31, 2020 ("fiscal 2020") andDecember 31, 2019 ("fiscal 2019"), and for the subsequent interim period throughSeptember 23, 2021 , none of AIR, theOperating Partnership or anyone on their behalf consulted Deloitte regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K ("Regulation S-K") of theU.S. Securities and Exchange Commission (the "SEC") through that date. During the competitive process, onSeptember 22, 2021 ,Ernst & Young LLP ("EY") resigned as AIR's and theOperating Partnership's independent registered public accounting firm, effectively immediately. EY's reports on (i) the consolidated financial statements as of and for fiscal 2020 of AIR and theOperating Partnership and (ii) the consolidated financial statements as of and for fiscal 2019 of AIR's predecessor, Apartment Investment and Management Company, and theOperating Partnership ,
then known as
AIMCO Properties, L.P. , 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 fiscal 2020 and fiscal 2019, and in the subsequent interim period throughSeptember 22, 2021 , (i) there were no disagreements with EY (within the meaning of Item 304(a)(1)(iv) of Regulation S-K) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that if not resolved to EY's satisfaction, would have caused EY to make reference thereto in its reports; and (ii) there were no reportable events (as defined by Item 304(a)(1)(v) of Regulation S-K). AIR provided EY with a copy of the foregoing disclosures and requested that EY provide a letter addressed to theSEC stating whether it agrees with such disclosures. A copy of EY's letter datedSeptember 27, 2021 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01 Financial statements and supporting documents
(d) Exhibits Exhibit No. Description 16.1 Letter ofErnst & Young LLP , datedSeptember 27, 2021 . 104 Cover Page Interactive Data File (embedded within the Inline XBRL document).
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