UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________________________
FORM
CURRENT REPORT
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Emerging growth company
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Item 4.01 Changes in Registrant's Certifying Accountant.
(a) Resignation of Independent Registered Public Accounting Firm
SunOpta Inc. (the "Company") has replaced Ernst & Young LLP (Canada) ("EY Canada") with Ernst & Young LLP (United States) ("EY United States") as its independent registered public accounting firm. As described below, the change in independent registered public accounting firms is not the result of any disagreement with EY Canada.
On May 20, 2021, the Audit Committee of the Board of Directors of the Company (the "Audit Committee") approved the dismissal of EY Canada as the Company's independent registered public accounting firm and appointed EY United States. The Audit Committee's decision was due solely to the relocation of the Company's principal executive offices to the Minneapolis, Minnesota area, where EY United States has an office.
EY Canada's reports on the Company's financial statements for the years ended December 28, 2019 and January 2, 2021, respectively, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 28, 2019 and January 2, 2021, and through May 20, 2021, there were no disagreements with EY Canada 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 EY Canada, would have caused it to make reference thereto in connection with its reports on the financial statements for such years. During the years ended December 28, 2019 and January 2, 2021, and through May 20, 2021, there were no matters that were either the subject of a disagreement as defined in Item 304(a)(1)(iv) of Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided EY Canada with a copy of the foregoing disclosures and requested EY Canada to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not EY Canada agrees with the disclosures. A copy of EY Canada's letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
On May 20, 2021, the Audit Committee engaged EY United States as the Company's independent registered public accounting firm and auditor to act as the principal accountant to audit the Company's financial statements for the 2021 fiscal year. During the Company's fiscal years ended December 28, 2019 and January 2, 2021, and through May 20, 2021, neither the Company, nor anyone acting on its behalf, consulted with EY United States regarding the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Company's financial statements, and no written report or oral advice was provided that EY United States concluded was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
| (d) | Exhibits |
| 16.1 Letter to the Securities and Exchange Commission from EY Canada regarding the matters disclosed in Item 4.01 (a) of this Current Report on Form 8-K. | |
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.
| SUNOPTA INC. | ||
| By | /s/ Scott Huckins | |
| Scott Huckins | ||
| Chief Financial Officer | ||
| Date | May 21, 2021 | |
May 21, 2021
Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549
Ladies and Gentlemen:
We have read Item 4.01 of Form 8-K dated May 21, 2021, of SunOpta Inc. and are in agreement with the statements contained in Item 4.01(a) therein. We have no basis to agree or disagree with other statements of the registrant contained therein.
Chartered Accountants
Licensed Public Accountants
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