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. |
On November 30, 2022, the Audit Committee of the Board of Directors of Digi International Inc. dismissed Grant Thornton LLP, which had been serving as our independent registered public accounting firm. On the same date, the Audit Committee approved the engagement of Deloitte & Touche LLP to audit our financial statements for the fiscal year ending September 30, 2023, subject to Deloitte & Touche LLP’s standard client acceptance procedures and execution of an engagement letter. The decisions were recommended and approved by the Audit Committee after conducting a process that included consideration of auditor rotation.
During the fiscal years ended September 30, 2022 and September 30, 2021 and the subsequent interim period through and including November 30, 2022, there were no (i) disagreements between us and Grant Thornton LLP 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 Grant Thornton LLP, would have caused it to make reference thereto in its reports on the financial statements for such years or (ii) “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K. The reports of Grant Thornton LLP on our consolidated financial statements and the effectiveness of internal control over financial reporting, which were included in our Annual Reports on Form 10-K for the fiscal years ended September 30, 2022 and 2021, did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
We have provided Grant Thornton LLP with a copy of the foregoing disclosure and requested that they furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter from Grant Thornton LLP is attached as Exhibit 16.1 to this Current Report on Form 8-K.
During the fiscal years ended September 30, 2022 and September 30, 2021 and the subsequent interim period through and including November 30, 2022, we did not consult with Deloitte & Touche LLP regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, and no written report or oral advice was provided that Deloitte & Touche LLP concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a “disagreement” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K or a “reportable event” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. | Financial Statements and Exhibits. |
No. | Description | Manner of Filing | ||
16.1 | Letter from Grant Thornton LLP, dated December 5, 2022 | Filed Electronically | ||
104 | The cover page from the Current Report on Form 8-K formatted in Inline XBRL | Furnished Electronically |
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned duly authorized.
Date: December 5, 2022
DIGI INTERNATIONAL INC. | ||
By: | /s/ David H. Sampsell | |
David H. Sampsell | ||
Vice President of Corporate Development, General Counsel & Corporate Secretary |
Exhibit 16.1
December 5, 2022
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549
Re: Digi International Inc.
File No. 1-34033
Dear Sir or Madam:
We have read Item 4.01 of Form 8-K of Digi International Inc. dated December 5, 2022, and agree with the statements concerning our Firm contained therein.
Very truly yours,
/s/ GRANT THORNTON LLP