EX-23.1 3 tm2017770d1_ex23-1.htm EXHIBIT 23.1

 

Exhibit 23.1

 

Consent of Independent Registered Public Accounting Firm

 

The Board of Directors
Marinus Pharmaceuticals, Inc.:

 

We consent to the use of our reports dated March 16, 2020 with respect to the consolidated balance sheets of Marinus Pharmaceuticals, Inc. and subsidiary as of December 31, 2019 and 2018, and the related consolidated statements of operations and comprehensive loss, stockholders’ equity, and cash flows for the years then ended, and the related notes (collectively, the consolidated financial statements) and the effectiveness of internal control over financial reporting as of December 31, 2019 incorporated herein by reference and to the reference to our firm under the heading “Experts” in the prospectus.

 

Our report on the consolidated financial statements refers to a change in accounting related to recognition of leases in the year ended December 31, 2019 due to the adoption of Financial Accounting Standards Board Accounting Standards Codification Topic 842, Leases.

 

Our report dated March 16, 2020, on the effectiveness of internal control over financial reporting as of December 31, 2019, expresses our opinion that Marinus Pharmaceuticals, Inc. (the Company) did not maintain effective internal control over financial reporting as of December 31, 2019 due to a material weakness on the achievement of the objectives of the control criteria and contains an explanatory paragraph that states a material weakness was identified related to ineffective information technology (IT) general controls related to segregation of duties within the Company’s IT systems which are part of the Company’s internal control over financial reporting. Process-level controls that were dependent upon information derived from these IT systems were also determined to be ineffective. These deficiencies were the result of ineffective IT risk assessment which did not identify the risks associated with segregation of duties within these IT systems.

 

/s/ KPMG LLP

 

Philadelphia, Pennsylvania
April 29, 2020