Summary
Comfort Systems USA, Inc. (the "Plan") filed this Form 8-K to report a change in its independent registered public accounting firm. The previous auditor, UHY Mann Frankfort Stein & Lipp CPAs, LLP ("UHY Mann Frankfort"), resigned from its role as the Plan's independent auditor effective March 27, 2007, due to an organizational change where its partners are joining UHY LLP. Importantly, UHY Mann Frankfort's reports on the Plan's financial statements did not contain any adverse opinions, disclaimers, or qualifications. Following the resignation, on March 28, 2007, UHY LLP was appointed as the Plan's new independent registered public accounting firm for the fiscal year ending December 31, 2006. The Plan has not consulted with UHY LLP on any accounting or auditing matters in the preceding two fiscal years, nor has there been any disagreement or reportable event that would be relevant to this auditor change.
Key Highlights
- 1Comfort Systems USA, Inc. 401(k) Plan has changed its independent auditor.
- 2Previous auditor, UHY Mann Frankfort Stein & Lipp CPAs, LLP, resigned effective March 27, 2007.
- 3The resignation was due to an organizational change involving its partners joining UHY LLP.
- 4No adverse opinions or qualifications were present in UHY Mann Frankfort's prior audit reports for the Plan.
- 5UHY LLP has been appointed as the new independent registered public accounting firm for the Plan.
- 6UHY LLP's engagement is for the fiscal year ending December 31, 2006.
- 7The Plan has not consulted with UHY LLP on significant accounting, auditing, or reporting matters prior to their engagement.