Summary
This Form 8-K filing by Atmos Energy Corporation's Retirement Savings Plan and Trust on October 20, 2006, primarily reports a change in the Plan's independent auditor. Effective March 6, 2006, Whitley Penn LLP (WP) was appointed as the new auditor for the Plan's financial statements for the year ending December 31, 2005, replacing Ernst & Young LLP (EY).
Key Highlights
- 1Change of independent auditor for the Atmos Energy Corporation Retirement Savings Plan and Trust.
- 2Whitley Penn LLP (WP) appointed as the new auditor for the Plan's fiscal year 2005 financial statements.
- 3Ernst & Young LLP (EY) was dismissed as the Plan's auditor for the fiscal year 2005.
- 4EY continues to serve as the independent registered public accounting firm for Atmos Energy Corporation itself.
- 5No disagreements or reportable events occurred between the Plan and EY during the relevant periods that would affect EY's audit reports.
- 6The Plan consulted with WP regarding accounting principles or auditing matters during the period.
- 7An exhibit includes a letter from EY confirming agreement with the disclosures in this filing.
Frequently Asked Questions
The main purpose of this 8-K filing is to report a change in the independent auditor for the Atmos Energy Corporation Retirement Savings Plan and Trust. Whitley Penn LLP has been appointed as the new auditor, replacing Ernst & Young LLP.
No, this change specifically pertains to the Atmos Energy Corporation Retirement Savings Plan and Trust. Ernst & Young LLP continues to serve as the independent registered public accounting firm for Atmos Energy Corporation itself.
According to the filing, there were no disagreements on any matter of accounting principles, practices, financial statement disclosure, or auditing scope or procedure between the Plan and Ernst & Young LLP. Additionally, no reportable events occurred.
The appointment of Whitley Penn LLP as the new auditor for the Plan was effective March 6, 2006.