UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
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Item 4.01. | Changes in Registrant’s Certifying Accountant. |
The Audit Committee (the “Committee”) of the Board of Directors of Janus International Group, Inc. (the “Company”) conducted a competitive selection process to determine the Company’s independent registered public accounting firm for the fiscal year ending December 28, 2024, and issued a Request for Proposal (“RFP”) to several qualified accounting firms, including BDO USA, P.C. (“BDO”), the Company’s then current independent registered public accounting firm.
As a result of this process, following the review and evaluation of proposals from participating firms, on March 18, 2024, the Committee appointed KPMG LLP (“KPMG”) as the Company’s new independent registered public accounting firm for the fiscal year ending December 28, 2024, effective immediately. On March 18, 2024, the Committee approved the dismissal of BDO as the Company’s independent registered public accounting firm. The Company has authorized BDO to respond fully to the inquiries of the successor auditors.
The reports of BDO on the Company’s consolidated financial statements for the fiscal years ended December 30, 2023 and December 31, 2022 did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years ended December 30, 2023 and December 31, 2022, and in the subsequent interim period through March 18, 2024, (i) there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and BDO on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of BDO, would have caused BDO to make a reference to the subject matter of the disagreement in connection with its reports covering such periods, and (ii) there were no “reportable events,” as defined in Item 304(a)(1)(v) of Regulation S-K, except for the disclosure of the material weaknesses in the Company’s internal control over financial reporting as disclosed in Part II, Item 9A of the Company’s Annual Report on Form 10-K for the year ended December 31, 2022.
During the two most recent fiscal years and in the subsequent interim period through March 18, 2024, the Company has not consulted with KPMG regarding the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.
The Company provided BDO with a copy of the foregoing disclosures and requested that BDO furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above disclosures. A copy of the letter furnished pursuant to that request is attached as Exhibit 16.1 to this Current Report on Form 8-K.
Item 9.01. | Financial Statement and Exhibits. |
Exhibit Number |
Description | |
16.1 | Letter from BDO USA, P.C. to the Securities and Exchange Commission, dated March 21, 2024. | |
104 | Cover Page Interactive Data File (formatted as inline XBRL). |
SIGNATURE
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.
Dated: March 22, 2024
JANUS INTERNATIONAL GROUP, INC. | ||
By: | /s/ Anselm Wong | |
Name: Anselm Wong | ||
Title: Chief Financial Officer |