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 8.01 | Other Events. |
Beginning January 1, 2022, Perpetua Resources Corp. (the “Company”) began complying with U.S. domestic issuer requirements and adopted U.S. generally accepted accounting principles (“U.S. GAAP”). The Company previously was a foreign private issuer and prepared its consolidated financial statements in accordance with International Financial Reporting Standards (“IFRS”) as issued by the International Accounting Standards Board.
The Company remains a public reporting company in Canada and will continue to be subject to, among other things, Canada’s continuous disclosure requirements, including Canada’s National Instrument 51-102 - Continuous Disclosure Obligations (“NI 51-102”). Pursuant to the requirements of NI 51-102, the Company restated and re-filed, with Canadian securities regulators on SEDAR, its unaudited condensed consolidated financial statements, now prepared in accordance with U.S. GAAP, for each of the first three quarters of the year ended December 31, 2021. The Company had previously filed its interim financial statements for such periods, prepared in accordance with IFRS, on Form 6-K. Copies of these restated financial statements are attached hereto as Exhibits 99.1, 99.2 and 99.3, respectively, and are incorporated herein by reference.
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Item 9.01 |
Financial Statements and Exhibits. |
(d) Exhibits.
| Exhibit No. | Description | |
| 99.1 | Unaudited condensed consolidated interim financial statements for the three months ended March 31, 2021 | |
| 99.2 | Unaudited condensed consolidated interim financial statements for the three and six months ended June 30, 2021 | |
| 99.3 | Unaudited condensed consolidated interim financial statements for the three and nine months ended September 30, 2021 | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
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.
| PERPETUA RESOURCES CORP. | ||
| Dated: August 31, 2022 | By: | /s/ Jessica Largent |
| Jessica Largent | ||
| Chief Financial Officer | ||