Comfort Systems USA Inc 8-K, filed Mar 15, 2021
Comfort Systems USA Inc (FIX)
About this 8-K
Comfort Systems USA Inc filed this 8-K on March 15, 2021, reporting on events of March 10, 2021.
Items reported
- Item 4.01: Change of auditor
- Item 9.01: Financial statements and exhibits
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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ITEM 4.01. Changes in Registrant’s Certifying Accountant.
On March 10, 2021, the Audit Committee (the “Committee”) of the Board of Directors of Comfort Systems USA, Inc. (the “Company”), following a competitive request for proposal process, approved the engagement of Deloitte & Touche LLP (“Deloitte”), subject to the completion of Deloitte’s customary client acceptance procedures, as the Company’s independent registered public accounting firm for the year ending December 31, 2021, and dismissed Ernst & Young LLP (“EY”) as the Company’s independent registered public accounting firm, each effective immediately.
EY’s audit reports on the Company’s consolidated financial statements as of and for the fiscal years ended December 31, 2020 and 2019 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 fiscal years ended December 31, 2020 and 2019, and the subsequent interim periods through March 10, 2021, there were (i) no disagreements (as described 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, if not resolved to EY’s satisfaction, would have caused EY to make reference thereto in their reports on the financial statements for such years, and (ii) no “reportable events” within the meaning of Item 304(a)(1)(v) of Regulation S-K.
The Company provided EY with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that EY furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made herein. A copy of EY’s letter dated March 15, 2021 is filed as Exhibit 16.1 hereto.
During the fiscal years ended December 31, 2020 and 2019, and the subsequent interim periods through March 10, 2021, neither the Company nor anyone acting on its behalf has consulted with Deloitte regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements or the effectiveness of internal control over financial reporting, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K, or (iii) any reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.
ITEM 9.01 Financial Statements and Exhibits
(d) The following Exhibits are included herein:
Exhibit 16.1 Letter to Securities and Exchange Commission from Ernst & Young LLP, dated March 15, 2021.
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EXHIBIT INDEX
| Exhibit Number |
Exhibit Title or Description | |
| 16.1 | Letter to Securities and Exchange Commission from Ernst & Young LLP, dated March 15, 2021. | |
| 104 | Cover Page Interactive Data File (the cover page XBRL tags are embedded within the Inline XBRL document). |
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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.
| COMFORT SYSTEMS USA, INC. | ||
| By: | /s/ Laura F. Howell | |
| Laura F. Howell, Vice President and General Counsel |
Date: March 15, 2021
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Exhibit 16.1
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March 15, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated March 15, 2021, of Comfort Systems USA, Inc. and are in agreement with the statements contained in the 2nd, 3rd and 4th paragraphs on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
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March 15, 2021
A member firm of Ernst & Young Global Limited