Climb Global Solutions Appoints New Auditor

TL;DR

CLMB swapped auditors, bringing in EisnerAmper LLP to replace WithumSmith+Brown, PC, effective immediately.

AI Summary

Climb Global Solutions, Inc. (CLMB) announced on March 6, 2024, that it has dismissed its former independent registered public accounting firm, WithumSmith+Brown, PC. The company has appointed EisnerAmper LLP as its new independent registered public accounting firm, effective March 6, 2024. This change is effective immediately.

Why It Matters

Changing auditors can sometimes signal a shift in financial reporting or internal controls, which could impact investor confidence and the perceived reliability of the company's financial statements.

Risk Assessment

Risk Level: low — The filing solely concerns a change in the company's auditor, which is a routine administrative event and does not inherently indicate financial distress or significant operational changes.

Key Players & Entities

• Climb Global Solutions, Inc. (company) — Registrant
• WithumSmith+Brown, PC (company) — Former independent registered public accounting firm
• EisnerAmper LLP (company) — New independent registered public accounting firm
• March 6, 2024 (date) — Effective date of auditor change

FAQ

Filing Documents

• clmb-20240306x8k.htm (8-K) — 43KB
• clmb-20240306xex16d1.htm (EX-16.1) — 2KB
• clmb-20240306xex16d1g001.jpg (GRAPHIC) — 59KB
• 0001558370-24-002863.txt ( ) — 249KB
• clmb-20240306.xsd (EX-101.SCH) — 4KB
• clmb-20240306_def.xml (EX-101.DEF) — 3KB
• clmb-20240306_lab.xml (EX-101.LAB) — 16KB
• clmb-20240306_pre.xml (EX-101.PRE) — 10KB
• clmb-20240306x8k_htm.xml (XML) — 5KB

01 Changes in Registrant's Certifying Accountant

Item 4.01 Changes in Registrant's Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm. On March 6, 2024, the Audit Committee of the Board of Directors (the "Audit Committee") of Climb Global Solutions, Inc. (the "Company") dismissed BDO USA, P.C. ("BDO") as the Company's independent registered public accounting firm. During the Company's two most recent fiscal years ended December 31, 2023 and December 31, 2022 and during the subsequent interim period from January 1, 2024 through March 6, 2024, (i) there were no disagreements with BDO on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to BDO's satisfaction, would have caused BDO to make reference to the subject matter of the disagreement in connection with its reports and (ii) there were no "reportable events" as defined in Item 304(a)(1)(v) of Regulation S-K. The audit reports of BDO on the consolidated financial statements of the Company for each of the two most recent fiscal years ended December 31, 2023 and December 31, 2022 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. In accordance with Item 304(a)(3) of Regulation S-K, the Company provided BDO with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission ("SEC") and requested that BDO furnish it with a letter addressed to the SEC stating whether it agrees with the above statements in this Item 4.01(a). A copy of BDO's letter, dated March 7, 2024, is filed as Exhibit 16.1 to this Current Report on Form 8-K. (b) Appointment of New Independent Registered Public Accounting Firm. On March 6, 2024, the Audit Committee approved the engagement of Deloitte & Touche LLP ("Deloitte") as its new independent registered public accounting firm. Deloitte's appointment will be for the Company'

01. Financial Statements and Exhibits

Item 9.01. Financial Statements and Exhibits. (d) Exhibits. 16.1 Letter from BDO USA, P.C. dated March 7, 2024. 104 Cover Page Interactive Data File (embedded within the Inline XBRL document) 2 SIGNATURE 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. CLIMB GLOBAL SOLUTIONS, INC. Date: March 11, 2024 By: /s/ Andrew Clark Name: Andrew Clark Title: Vice President and Chief Financial Officer 3

View Full Filing

View this 8-K filing on SEC EDGAR