Company: SGA
Filing Date: 2025-04-09
Form Type: DEF 14A
Source: 0001104659-25-033247
Chunk: 28

Company: SAGA COMMUNICATIONS INC
Filing Date: 2025-04-09
Form: DEF 14A
Chunk 28
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 completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, and no written report or oral advice was provided to the Company that Crowe LLP concluded was an important factor that the Company considered in reaching a decision as to any accounting, auditing or financial reporting issue or (b) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a disagreement, or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). Simultaneously with our Finance and Audit Committee’s determination to engage Crowe LLP, the Finance and Audit Committee dismissed UHY LLP as our independent registered public accounting firm, effective as of such date. The reports of the Company’s principal accountants on our financial statements for each of the two fiscal years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. In connection with the audits of our financial statements for the fiscal years ended December 31, 2024 and 2023, there were no “disagreements” (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions) between us and our principal accountant on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of our principal accountant would have caused our principal accountant to make reference to the subject matter of the disagreement in their report. During the fiscal years ended December 31, 2024 and 2023, there were no “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K). In accordance with Item 304(a)(3) of Regulation S-K, the Company provided UHY LLP with a copy of the disclosure included in the Current Report on Form 8-K filed on August 12, 2024 and requested that UHY LLP furnish the Company with a letter addressed to the SEC stating whether it agreed with the statements contained therein. A copy of UHY LLP’s letter, dated August 12, 2024, was filed as Exhibit 16.1 to the Current Report on Form 8-K filed on August 12, 2024. The Board is asking the shareholders to ratify the appointment of