Item 4.01 Change in Registrant's Certifying Accountant.
On
accounting firm for the year ending
follows the Company's transfer of its primary listing from the London Stock
Exchange to the
accounting firm for the year ended
the Company's independent registered public accounting firm, given the engagement
of Deloitte US. The decision to change the Company's independent registered public
accounting firm was approved by the
Directors and by the Board of Directors.
Deloitte
law, subject to shareholder approval at the Company's annual general meeting to be
held on
The audit reports of Deloitte
for the years ended
internal controls over financial reporting as of
adverse opinion or a disclaimer of opinion, and such reports were not qualified or
modified as to uncertainty, audit scope or accounting principles. During the years
ended
disagreements, within the meaning of Item 304(a)(1)(iv) of Regulation S-K
promulgated under the Securities Exchange Act of 1934, as amended ("Regulation
S-K") and the instructions relating thereto, with Deloitte
accounting principles or practices, financial statement disclosure or auditing
scope or procedure, which disagreement(s), if not resolved to the satisfaction of
Deloitte
of such disagreement(s) in connection with its audit reports on the Company's
consolidated financial statements for the years ended
(ii) there was no reportable event within the meaning of Item 304(a)(1)(v) of
Regulation S-K and the instructions relating thereto.
During the years ended
neither the Company nor anyone on its behalf consulted with Deloitte US regarding
(i) the application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered on the
Company's consolidated financial statements, and neither a written report to the
Company nor oral advice was provided that Deloitte US concluded was an important
factor considered by the Company in reaching a decision as to any accounting,
auditing or financial reporting issue, (ii) any matter that was subject of a
disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the
instructions relating thereto, or (iii) any reportable event within the meaning of
Item 304(a)(1)(v) of Regulation S-K and the instructions relating thereto.
The Company provided Deloitte
before filing this Current Report on Form 8-K (this "Current Report") with the
provide it with a letter addressed to the
agrees with the statements concerning it that are included in this Current Report.
A copy of such letter, dated
Current Report. Item 9.01 Financial Statements and Exhibits. (d) Exhibits Exhibit No. Description 16.1 Letter of Deloitte LLP dated October 2 5 , 2022 104 Cover Page Interactive Data File (embedded within the Inline XBRL document)
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