Summary
Cheniere Energy, Inc. (LNG) filed an 8-K on August 17, 2006, primarily to disclose a change in its principal independent registered public accounting firm. The company's former auditor, UHY Mann Frankfort Stein & Lipp CPAs, LLP (UHY MFSL), resigned due to its partners joining UHY LLP, an affiliated firm. Consequently, Cheniere Energy has appointed UHY LLP as its new independent registered public accountant for the fiscal year ending December 31, 2006, and interim periods. The change in auditors appears to be an administrative restructuring rather than a result of any disagreements on accounting principles or financial reporting.
Key Highlights
- 1Cheniere Energy, Inc. (LNG) is reporting a change in its independent registered public accounting firm.
- 2The former auditor, UHY Mann Frankfort Stein & Lipp CPAs, LLP (UHY MFSL), resigned effective August 17, 2006.
- 3The resignation of UHY MFSL is due to its partners joining an affiliated firm, UHY LLP.
- 4Cheniere Energy has appointed UHY LLP as its new independent registered public accountant for the fiscal year ending December 31, 2006, and interim periods.
- 5The company states there were no disagreements with UHY MFSL on any accounting principles, financial statement disclosures, or auditing procedures.
- 6The decision to engage UHY LLP was approved by the company's Audit Committee.
- 7A letter from UHY MFSL to the SEC regarding this change is filed as an exhibit.