What is the main reason for the change in auditor?

Mitchell & Titus, LLP resigned as the independent auditor to proactively avoid any potential future conflicts of interest, as the firm is expected to become a member firm of Ernst & Young Global Limited.

Were there any disagreements with the previous auditor, Mitchell & Titus?

No, the filing explicitly states that there were no disagreements with Mitchell & Titus on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

Has a new auditor been appointed?

No, as of the filing date, the Plans have not yet engaged a new independent registered public accounting firm.

Does this auditor change directly affect Johnson Controls International plc (JCI) operations or financials?

This filing pertains to the retirement savings and investment plans of Tyco International (US) Inc. While Johnson Controls International plc is mentioned in the prompt, the 8-K itself is filed by Tyco's plans and the change in auditor is for these specific plans, not JCI's main corporate entity.

JCI 8-K: Financial Events

Summary

This Current Report on Form 8-K, filed by Tyco International (US) Inc. Retirement Savings and Investment Plans (the "Plans"), announces a significant change in their independent auditor. Effective November 30, 2006, Mitchell & Titus, LLP ("Mitchell & Titus") resigned as the Plans' auditor. This resignation is not due to any disagreements on accounting principles or auditing procedures, nor are there any reported independence issues. Instead, Mitchell & Titus is resigning to proactively avoid potential future conflicts of interest as the firm is expected to join Ernst & Young Global Limited. Investors should note that this event primarily concerns the retirement plans' auditing relationship and does not appear to directly impact Johnson Controls International plc (JCI) itself, as the filing is made by Tyco International (US) Inc. Plans. While Mitchell & Titus had only performed services for the fiscal year ended December 31, 2005, the Plans have not yet appointed a successor auditor. This change necessitates the appointment of a new independent auditor to ensure the integrity of the Plans' financial statements.

Key Highlights

1Tyco International (US) Inc. Retirement Savings and Investment Plans have changed their independent auditor.
2Mitchell & Titus, LLP resigned as the independent registered public accounting firm effective November 30, 2006.
3The resignation is intended to avoid potential future conflicts of interest due to Mitchell & Titus's expected affiliation with Ernst & Young Global Limited.
4There were no disagreements on accounting principles, practices, financial statement disclosures, or auditing procedures with Mitchell & Titus.
5Mitchell & Titus had no adverse opinions, disclaimers of opinion, or qualified/modified reports regarding the Plans' financial statements for the year ended December 31, 2005.
6No reportable events, as defined by Regulation S-K, occurred during the fiscal year ended December 31, 2005, or up to November 30, 2006.
7The Plans have not yet engaged a new independent registered public accounting firm.

Johnson Controls International plc 8-K Report, Auditor Change (Dec 5, 2006)

Summary

Key Highlights

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