FedNat Holding Company filed SEC Form 8-K: Financial Statements and Exhibits (Amendment)
UNITED STATES
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| Item 4.01 | Changes in Registrant’s Certifying Accountants |
FedNat Holding Company (the “Company”) previously reported in a Form 8-K filed on July 28, 2022 (the “Original Form 8-K”) that the Company’s Audit Committee of the Board of Directors approved the engagement of Plante & Moran, PLLC (“Plante Moran”) as its independent registered public accounting firm for the fiscal year ending December 31, 2022, subject to Plante Moran’s customary client acceptance procedures. The Company also reported that at the same meeting, the Audit Committee approved the dismissal of Ernst & Young LLP (“EY”) as independent registered public accounting firm of the Company effective as of the date of the filing of the quarterly report for the quarter ending June 30, 2022 (the “Q2 10-Q”).
The Company does not currently anticipate that the Q2 10-Q will be filed. Therefore, the Company’s dismissal of EY as its independent registered public accounting firm is effective as of the date of this Form 8-K/A.
The Company is also filing this amendment to the Original Form 8-K to report that, because of the Company’s previously reported voluntary petition under Chapter 11 of the United States Bankruptcy Code (please see the Company’s Form 8-K filed on December 11, 2022 for more information), Plante Moran will not be providing further audit or other services to the Company.
By letter dated February 6, 2023, Plante Moran has advised the Company that it is resigning as the Company’s independent audit firm, effective immediately.
Because Plante Moran never commenced a review or audit of the Company’s financial statements for any period, there were no reportable events or disagreements with Plante Moran on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.
The Company has provided Plante Moran with a copy of the disclosures it is making in this Form 8-K and requested that Plante Moran furnish the Company a letter addressed to the U.S. Securities and Exchange Commission stating whether it agrees with the above statements. A copy of Plante Moran’s letter, dated February 16, 2023, is filed as Exhibit 16.1 to this Form 8-K.
| Item 9.01 | Financial Statements and Exhibits. |
| (d) Exhibits | The following exhibit index lists the exhibits that are either filed or furnished with this Current Report on Form 8-K. |
EXHIBIT INDEX
| Exhibit No. | Description | |
| 16.1 | Letter of Plante Moran dated February 16, 2023 | |
| 104 | The cover page from this Current Report on Form 8-K, formatted in Inline XBRL |
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.
| FEDNAT HOLDING COMPANY | ||
| Date: February 16, 2023 | By: | /s/ Richard Gaudet |
| Name: | Richard Gaudet | |
| Title: | Chief Financial Officer | |
| (Principal Financial and Accounting Officer) | ||