Company: PAX
Filing Date: 2025-05-15
Form Type: 20-F
Source: 0001628280-25-025640
Chunk: 268

Company: Patria Investments Ltd
Filing Date: 2025-05-15
Form: 20-F
Item: Item 16F
Chunk 268
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ITEM 16F. CHANGE IN REGISTRANT’ S CERTIFYING ACCOUNTANT

Effective as of April 23, 2025, as disclosed through Form 6-K filed on April 25, 2025, we appointed KPMG Auditores Independentes Ltda., or KPMG, as our independent registered public accounting firm, succeeding Deloitte Touche Tohmatsu Auditores Independentes Ltda., or Deloitte. Deloitte’s dismissal and replacement by KPMG as our independent registered public accounting firm was recommended and approved by our Audit Committee and Board of Directors after careful consideration and evaluation process.

Deloitte served as our independent registered public accounting firm since the fiscal year ended December 31, 2012 and has been engaged as our auditor for the fiscal years ended December 31, 2024 and 2023 until the filing of this form 20-F. The reports of Deloitte on our consolidated financial statements and the reports on the effectiveness of internal control over financial reporting as of and for the years ended December 31, 2024 and 2023 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During our two fiscal years ended December 31, 2024 and in the subsequent interim period up to April 23, 2025, in connection with the audits of our consolidated financial statements and effectiveness of internal control over financial reporting, there were: (1) no disagreements (as defined in Item 16F(a)(1)(iv) of Form 20-F) between us and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope and procedures, which if not resolved to the satisfaction of Deloitte, would have caused Deloitte to make reference to the subject matter of the disagreement in connection with any reports it would have issued, and (2) no “reportable events” within the meaning of Item 16F(a)(1)(v) of Form 20-F.

We have provided Deloitte with a copy of this Item 16F and have requested and received from Deloitte a letter addressed to the Securities and Exchange Commission stating whether or not Deloitte agrees with the above statements. A copy of the letter from Deloitte is attached as Exhibit 16.1 to this annual report.

During our two fiscal years ended December 31, 2024 and in the subsequent interim period up to April