Item 4.01 Changes in Registrant's Certifying Accountant.
OnMarch 28, 2020 , following a comprehensive search process initiated byARC Document Solutions, Inc. (the "Company"), the Audit Committee of the Board of Directors of the Company dismissedDeloitte & Touche LLP ("Deloitte") and appointedArmanino LLP ("Armanino") as the Company's independent registered public accounting firm for fiscal year 2020. The reports of Deloitte on the Company's financial statements for the fiscal years endedDecember 31, 2019 and 2018 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. During the fiscal years endedDecember 31, 2019 and 2018, and throughMarch 28, 2020 , there have been no disagreements with Deloitte on any matters of accounting principles or practices, financial statement disclosure or auditing scope and procedure, which disagreements, if not resolved to the satisfaction of Deloitte, would have caused it to make reference to the subject matter of the disagreements in its reports on the financial statements for such years. During the fiscal years endedDecember 31, 2019 and 2018, and throughMarch 28, 2020 , there have been no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). The Company has provided Deloitte with a copy of the above statements and has requested that Deloitte furnish it with a letter addressed to theUnited States Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, datedApril 1, 2020 , is attached hereto as Exhibit 16. During the fiscal years endedDecember 31, 2019 and 2018, and through the date of the appointment ofArmanino as the Company's independent auditors for fiscal year 2020, the Company did not consult withArmanino regarding either 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 financial statements, or any other reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.
Item 5.02 Departure of Directors or Certain Officers; Election of Directors; Appointment of Certain Officers; Compensatory Arrangements of Certain Officers.
(b) Director Retirement
On
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Item 9.01 Financial Statements and Exhibits
(d) Exhibits. Exhibit No. Description 16 Letter fromDeloitte & Touche LLP addressed tothe United States Securities and Exchange Commission , datedApril 1, 2020
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