PagerDuty Changes Auditors to Ernst & Young

TL;DR

PD's auditor switch from PwC to EY, no drama reported.

AI Summary

On April 10, 2024, PagerDuty, Inc. filed an 8-K report to disclose a change in its certifying accountant. The company has dismissed PricewaterhouseCoopers LLP as its independent registered public accounting firm and has appointed Ernst & Young LLP as its new principal accounting firm, effective April 10, 2024. This change is not related to any disagreements between PagerDuty and PricewaterhouseCoopers.

Why It Matters

A change in auditors can sometimes signal underlying issues or a desire for a fresh perspective on financial reporting, though in this case, the company states there were no disagreements.

Risk Assessment

Risk Level: low — The filing is a routine change of auditors and explicitly states no disagreements occurred, indicating low immediate risk.

Key Players & Entities

• PagerDuty, Inc. (company) — Registrant
• PricewaterhouseCoopers LLP (company) — Former certifying accountant
• Ernst & Young LLP (company) — New certifying accountant
• April 10, 2024 (date) — Effective date of auditor change

FAQ

Key Financial Figures

• $0.000005 — ange on which registered Common Stock, $0.000005 par value PD New York Stock Exchange (N

Filing Documents

• pd-20240410.htm (8-K) — 36KB
• exhibit161-letterfromernst.htm (EX-16.1) — 2KB
• 0001568100-24-000041.txt ( ) — 164KB
• pd-20240410.xsd (EX-101.SCH) — 2KB
• pd-20240410_lab.xml (EX-101.LAB) — 22KB
• pd-20240410_pre.xml (EX-101.PRE) — 13KB
• pd-20240410_htm.xml (XML) — 3KB

01. Changes in Registrant's Certifying Accountant

Item 4.01. Changes in Registrant's Certifying Accountant. (a) Dismissal of Independent Registered Public Accounting Firm The Audit Committee (the " Audit Committee ") of the Board of Directors of PagerDuty, Inc. (the " Company ") conducted a competitive process to determine the Company's independent registered public accounting firm for the fiscal year ending January 31, 2025. Following a review and evaluation of the proposals from the participating firms, on April 10, 2024, the Audit Committee dismissed Ernst & Young LLP (" EY ") as the Company's independent registered public accounting firm effective immediately. The audit report of EY on the Company's consolidated financial statements as of and for the fiscal years ended January 31, 2024 and 2023 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 the Company's fiscal years ended January 31, 2024 and 2023, and the subsequent interim period through April 10, 2024, there were no (i) "disagreements" (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) between the Company and EY on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of EY, would have caused EY to make reference to the subject matter of the disagreement in their reports on the financial statements for such years, or (ii) "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). In accordance with Item 304(a)(3) of Regulation S-K, the Company has provided EY with a copy of the foregoing disclosures and has requested that EY furnish the Company with a letter addressed to the Securities and Exchange Committee stating whether EY agrees with the statements made by the Company set forth above. A copy of EY's letter, dated April 12, 2024, is filed as Exhibit 16.1 to this Current

01 Financial Statements and Exhibits

Item 9.01 Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 16.1 Letter from Ernst & Young LLP dated April 12, 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, as amended, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. PagerDuty, Inc. Dated: April 15, 2024 By: /s/ Irving Gomez Irving Gomez Vice President, Deputy General Counsel & Secretary