8-K Item 4.01: Changes in Registrant's Certifying Accountant

What it discloses. The company's independent auditor resigned, declined to stand for re-appointment or was dismissed, or a new auditor was engaged. The company must disclose any disagreements or reportable events.

What to read. Whether any disagreements or reportable events are disclosed, and the former auditor's letter (often EX-16.1).

How to read an 8-K in 10 minutes · Official Form 8-K instructions (SEC)