UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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| Item 4.01. | Changes in Registrant’s Certifying Accountant |
(b) Engagement of New Independent Registered Public Accounting Firm
As previously reported, on April 18, 2023, the Audit Committee of the Board of Directors of Watsco, Inc., a Florida corporation (the “Company”), notified Deloitte & Touche LLP (“Deloitte”) of its appointment as the Company’s independent registered public accounting firm for the year ending December 31, 2023. Engagement of Deloitte was subject to the execution of an engagement letter and related completion of Deloitte’s standard client acceptance procedures.
On May 5, 2023, the Company engaged Deloitte as its independent registered public accounting firm for the fiscal year ending December 31, 2023, beginning with the interim period ending June 30, 2023.
During the two years ended December 31, 2022 and the subsequent interim period from January 1, 2023 through May 5, 2023, neither the Company nor anyone acting on its behalf has consulted Deloitte regarding either: (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and no written report or oral advice was provided to the Company by Deloitte that Deloitte concluded was an important factor considered by the Company in reaching a decision as to an accounting, auditing, or financial reporting issue; or (ii) any matter that was either subject of a disagreement, as that term is defined in Item 304 (a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.
| WATSCO, INC. | ||||||
| Dated: May 10, 2023 | By: | /s/ Ana M. Menendez | ||||
| Ana M. Menendez, | ||||||
| Chief Financial Officer | ||||||