Were there any issues or disagreements with the previous accountant, PricewaterhouseCoopers LLP?

No, the filing explicitly states that there were no disagreements on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures with PricewaterhouseCoopers LLP. Furthermore, there were no reportable events as defined by SEC regulations.

What is the significance of this change for Johnson Controls International plc investors?

For JCI investors, this filing pertains to a specific retirement plan (Tyco International Retirement Savings and Investment Plan VI) and indicates a change in its auditors. The absence of disagreements with the prior auditor suggests a routine transition rather than a reflection of financial distress or accounting irregularities within the broader Johnson Controls International plc entity.

Has the Plan consulted with the new accountants, Mitchell & Titus LLP, before this engagement?

According to the filing, the Plan did not consult with Mitchell & Titus LLP regarding accounting principles for any specific transactions or the type of audit opinion prior to this engagement.

JCI 8-K SEC Disclosure — Apr 21, 2004

Q: What is the main purpose of this 8-K filing?

The main purpose of this 8-K filing is to report a change in the independent accountants for the Tyco International (US) Inc. Retirement Savings and Investment Plan VI. The Plan has dismissed PricewaterhouseCoopers LLP and appointed Mitchell & Titus LLP.

Summary

This 8-K filing from Johnson Controls International plc, specifically concerning the Tyco International (US) Inc. Retirement Savings and Investment Plan VI, reports a change in the Plan's independent accountants. Effective April 19, 2004, the Plan dismissed PricewaterhouseCoopers LLP and engaged Mitchell & Titus LLP as its new independent accountants. For investors, this primarily signifies a transition in the audit function for this specific retirement plan. The filing explicitly states that there were no disagreements or reportable events with the former accountants, PricewaterhouseCoopers LLP, regarding accounting principles, financial disclosures, or auditing procedures. This suggests the change was not due to any contentious issues or unresolved problems with the prior auditor's work.

Key Highlights

1Change of independent accountants for the Tyco International (US) Inc. Retirement Savings and Investment Plan VI.
2PricewaterhouseCoopers LLP was dismissed as the Plan's independent accountants.
3Mitchell & Titus LLP has been engaged as the new independent accountants for the Plan, effective April 19, 2004.
4No adverse opinions, disclaimers of opinion, or qualifications/modifications were present in PricewaterhouseCoopers LLP's audit reports for 2001 and 2002.
5No disagreements on accounting principles, financial disclosures, or auditing scope/procedures with PricewaterhouseCoopers LLP.
6No reportable events as defined in Item 304(a)(1)(v) of Regulation S-K occurred.
7No prior consultations with Mitchell & Titus LLP regarding accounting principles or audit opinions for the Plan.

Johnson Controls International plc 8-K Report (Apr 21, 2004)

Summary

Key Highlights

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