Atlanticus Holdings Corp. Appoints New Auditor

TL;DR

Atlanticus Holdings Corp. switched auditors from BKD to BDO USA, LLP as of April 1, 2024.

AI Summary

Atlanticus Holdings Corp. announced on April 1, 2024, that it has appointed BDO USA, LLP as its new independent registered public accounting firm, replacing BKD, LLP. This change comes after BKD, LLP resigned from its position.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, which investors should monitor.

Risk Assessment

Risk Level: low — This filing concerns a routine change of auditors and does not indicate any immediate financial distress or significant operational changes.

Key Players & Entities

• Atlanticus Holdings Corp. (company) — Registrant
• BDO USA, LLP (company) — New independent registered public accounting firm
• BKD, LLP (company) — Former independent registered public accounting firm
• April 1, 2024 (date) — Effective date of auditor change

FAQ

Filing Documents

• atlc20240404_8k.htm (8-K) — 40KB
• ex_650324.htm (EX-16.1) — 2KB
• atlc20240404_8kimg001.jpg (GRAPHIC) — 6KB
• 0001437749-24-011225.txt ( ) — 218KB
• atlc-20240401.xsd (EX-101.SCH) — 4KB
• atlc-20240401_def.xml (EX-101.DEF) — 14KB
• atlc-20240401_lab.xml (EX-101.LAB) — 18KB
• atlc-20240401_pre.xml (EX-101.PRE) — 14KB
• atlc20240404_8k_htm.xml (XML) — 7KB

01

Item 4.01. Changes in Registrant ' s Certifying Accountant . On April 1, 2024, Atlanticus Holdings Corporation (the "Company") dismissed BDO USA, P.C. ("BDO") as its independent registered public accounting firm and appointed Deloitte & Touche LLP ("Deloitte") as its independent registered public accounting firm for the Company's fiscal year ending December 31, 2024. The decision to dismiss BDO and appoint Deloitte was approved by the Audit Committee of the Board of Directors (the "Audit Committee") of the Company. BDO's reports on the Company's consolidated financial statements as of and for the fiscal years ended December 31, 2023 and 2022 and the effectiveness of Atlanticus' internal control over financial reporting 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. During the Company's fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through April 1, 2024, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K ("Regulation S-K") under the Securities Exchange Act of 1934, as amended, and the related instructions) between the Company and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to BDO's satisfaction, would have caused BDO to make reference to the subject matter of the disagreements in connection with its report on the Company's consolidated financial statements for such years, and (ii) no "reportable events" (within the meaning of Item 304(a)(1)(v) of Regulation S-K), other than, as previously disclosed, a material weakness in the Company's internal control over financial reporting at June 30, 2023, March 31, 2023 and December 31, 2022. The material weakness related to the implementation of effective review controls and retention of sufficient documentary evidence to support the precision of rev

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter of BDO USA, P.C., dated April 4, 2024 104 Cover Page Interactive Data File (embedded within the Inline XBRL document).

SIGNATURES

SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Atlanticus Holdings Corporation Date: April 5, 2024 By: /s/ William R. McCamey Name: William R. McCamey Title: Chief Financial Officer

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View this 8-K filing on SEC EDGAR