Agrify Corp Appoints New Auditor

TL;DR

Agrify swapped auditors from WithumSmith+Brown to EisnerAmper LLP, effective immediately.

AI Summary

Agrify Corporation announced on July 19, 2024, a change in its certifying accountant. The company has dismissed its previous independent registered public accounting firm, WithumSmith+Brown, PC, and has appointed EisnerAmper LLP as its new principal independent registered public accounting firm. This change is effective immediately.

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: medium — Changes in auditors can sometimes precede or coincide with financial restatements or other disclosures that may impact the company's financial health.

Key Players & Entities

• Agrify Corporation (company) — Registrant
• WithumSmith+Brown, PC (company) — Former certifying accountant
• EisnerAmper LLP (company) — New certifying accountant
• July 19, 2024 (date) — Date of earliest event reported

FAQ

Key Financial Figures

• $0.001 — ch registered Common Stock, par value $0.001 per share AGFY Nasdaq Capital Marke

Filing Documents

• ea0209645-8k_agrify.htm (8-K) — 29KB
• ea020964501ex16-1_agrify.htm (EX-16.1) — 2KB
• ex16-1_001.jpg (GRAPHIC) — 6KB
• 0001013762-24-000464.txt ( ) — 211KB
• agfy-20240719.xsd (EX-101.SCH) — 3KB
• agfy-20240719_lab.xml (EX-101.LAB) — 33KB
• agfy-20240719_pre.xml (EX-101.PRE) — 22KB
• ea0209645-8k_agrify_htm.xml (XML) — 4KB

01. Change

Item 4.01. Change in Registrant's Certifying Accountant. As previously disclosed, on June 20, 2024 after an evaluation process, the Audit Committee (the "Audit Committee") of the Board of Directors of Agrify Corporation (the "Company") dismissed Marcum LLP as the Company's independent registered public accounting firm and appointed MATSUURA ("Matsuura") as the Company's independent registered public accounting firm for the fiscal year ending December 31, 2024, in each case effective as of June 25, 2024. On June 30, 2024, the audit practice of Matsuura was combined in a transaction pursuant to which Matsuura merged its operations with GuzmanGray, a professional corporation ("GuzmanGray"). On July 19, 2024 (the "Effective Date"), Matsuura resigned as auditors of the Company and the Audit Committee appointed GuzmanGray as its independent registered public accounting firm effective as of the Effective Date. The Audit Committee also approved the assumption by GuzmanGray of the engagement agreement originally entered into between the Company and Matsuura on June 24, 2024. During the interim period from June 25, 2024 through the Effective Date, there have been no: (i) "disagreements" (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Matsuura on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement, if not resolved to the satisfaction of Matsuura, would have caused them to make reference thereto in their report on the financial statements or (ii) "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K). The Company provided Matsuura with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that Matsuura furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with above

01. Financial Statement and Exhibits

Item 9.01. Financial Statement and Exhibits. (d) Exhibits. Exhibit No. Description 16.1 Letter from MATSUURA regarding change in certifying accountant 104 Cover Page Interactive Data File (embedded within the Inline XBRL document). 1

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. AGRIFY CORPORATION Date: July 22, 2024 By: /s/ Raymond Nobu Chang Raymond Nobu Chang Chief Executive Officer 2

View Full Filing

View this 8-K filing on SEC EDGAR