Explanatory Note
On April 26, 2019, Addus HomeCare Corporation (the “Company”) filed a Current Report on Form8-K (the “Original Form8-K”) with the Securities and Exchange Commission (“SEC”) to report that, on April 24, 2019, the Company notified Ernst & Young LLP (“EY”) that, upon the approval of the Audit Committee of the Board of Directors of the Company, EY would be dismissed as the Company’s principal independent registered public accounting firm effective upon the date of filing for the Company’s Form10-Q for the three months ended March 31, 2019. The Original Form8-K also disclosed that the Company had engaged PricewaterhouseCoopers LLP (“PwC”) as its independent registered public accounting firm for the Company’s fiscal year ending December 31, 2019. This Amendment No. 1 to the Original Form8-K (the “Amendment No. 1”) is being filed to disclose the specific date of EY’s dismissal and to update the disclosures required by Item 304(a)(3) of RegulationS-K through that date.
| Item 4.01 | Changes in Registrant’s Certifying Accountant. |
On May 9, 2019, the Company filed its Quarterly Report on Form10-Q for the three months ended March 31, 2019, and EY’s dismissal as the Company’s independent registered public accounting firm became effective.
The reports of EY on the audited consolidated financial statements of the Company for the years ended December 31, 2018 and 2017 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2018 and 2017 and through May 9, 2019, there were no disagreements with EY on any matter of accounting principles or practices, financial statement disclosures, or auditing scope or procedure, which disagreement(s), if not resolved to the satisfaction of EY, would have caused it to make reference thereto in its reports on the audited consolidated financial statements of the Company for such years. During the years ended December 31, 2018 and 2017, and through May 9, 2019, there were no “reportable events” as defined under Item 304(a)(1)(v) of RegulationS-K, except for the material weakness reported on the Company’s Annual Report on Form10-K for the year-ended December 31, 2018 related to the Company’s process to review and approve hours worked and billed. EY has discussed these control deficiencies with the Audit Committee, and the Audit Committee has authorized EY to discuss such control deficiencies with PwC and to respond fully to any inquiries of PwC regarding such control deficiencies.
Pursuant to Item 304(a)(3) of RegulationS-K, the Company provided EY with a copy of this Amendment No. 1 prior to its filing with the SEC and requested that EY furnish the Company with a letter addressed to the SEC stating whether or not EY agrees with the above statements. A copy of EY’s letter is attached as Exhibit 16.1 hereto.
| Item 9.01 | Financial Statements and Exhibits. |
