UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM6-K
REPORT OF FOREIGN PRIVATE ISSUER
PURSUANT TO RULE13A-16 OR15D-16
UNDER THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: May 14, 2019
Commission File Number:001-34104
NAVIOS MARITIME ACQUISITION CORPORATION
7 Avenue de Grande Bretagne, Office 11B2
Monte Carlo, MC 98000 Monaco
(Address of Principal Executive Offices)
Indicate by check mark whether the registrant files or will file annual reports under cover of Form20-F orForm 40-F:
☒ Form 20-F ☐ Form 40-F
Indicate by check mark if the registrant is submitting the Form6-K in paper as permitted byRegulation S-T Rule 101(b)(1):
Yes ☐ No ☒
Indicate by check mark if the registrant is submitting the Form6-K in paper as permitted byRegulation S-T Rule 101(b)(7):
Yes ☐ No ☒
Indicate by check mark whether the registrant by furnishing the information contained in this Form is also thereby furnishing the information to the Commission pursuant toRule 12g3-2(b) under the Securities Exchange Act of 1934:
Yes ☐ No ☒
Change in Registrant’s Certifying Accountant
On April 30, 2019, the Board of Directors of Navios Maritime Acquisition Corporation (“Navios” or the “Company”) dismissed PricewaterhouseCoopers S.A. (“PwC”) as its independent registered public accounting firm.
The reports of PwC on Navios’ consolidated financial statements for the fiscal years ended December 31, 2017 and 2018 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended December 31, 2017 and 2018, and the subsequent interim period from January 1, 2019 through the date of termination, (i) Navios did not have disagreements with PwC 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 PwC, would have caused PwC to make reference to the subject matter of the disagreements in connection with its reports on the consolidated financial statements for such years, and (ii) there were no “reportable events” as defined in Item 16F(a)(1)(v) of Form20-F.
Navios provided PwC with a copy of this Form6-K prior to its filing with the U.S. Securities and Exchange Commission (“SEC”) and requested that PwC furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. A copy of PwC’s letter, dated May 14, 2019, is attached as Exhibit 16.1 to this Form6-K.
On April 30, 2019, the Board of Directors of Navios engaged Ernst & Young (Hellas) Certified Auditors-Accountants S.A. (“Ernst & Young”) as Navios’ new independent registered public accounting firm. In connection with the audits of the Company’s financial statements for each of the fiscal years ended December 31, 2017 and 2018, and through April 30, 2019, neither Navios nor anyone on its behalf has consulted with Ernst & Young on the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Navios’ financial statements, or any matter that was the subject of a disagreement, as that term is defined in Item 16F(a)(1)(iv) of Form20-F and the related instructions to Item 16F of Form20-F, or a reportable event, as that term is defined in Item 16F(a)(1)(v) of Form20-F.
Signatures
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| NAVIOS MARITIME ACQUISITION CORPORATION | ||||||
| Date: May 14, 2019 | By: | /s/ Angeliki Frangou | ||||
| Angeliki Frangou | ||||||
| Chairman and Chief Executive Officer | ||||||
EXHIBIT INDEX
Exhibit No. | Exhibit | |
| 16.1 | Letter from PricewaterhouseCoopers S.A., dated May 14, 2019. |