Company: UHG
Filing Date: 2025-04-25
Form Type: DEF 14A
Source: 0001830188-25-000028
Chunk: 31

Company: United Homes Group, Inc.
Filing Date: 2025-04-25
Form: DEF 14A
Chunk 31
---
 documents or laws require stockholder ratification of the appointment of Forvis as our independent registered public accounting firm. However, the Audit Committee of the Board is submitting the appointment of Forvis to the stockholders for ratification as a matter of good corporate practice. If the stockholders fail to ratify the selection, the Audit Committee of the Board will reconsider whether or not to retain Forvis. Even if the selection is ratified, the Audit Committee of the Board in its discretion may direct the appointment of different independent auditors at any time during the year if it determines that such a change would be in the best interests of the Company and its stockholders.

Change in Our Independent Registered Accounting Firm in April 2023

On April 25, 2023, the Audit Committee of the Board approved the appointment of Forvis, effective as of the Audit Change Effective Date, as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements for the year ended December 31, 2023. Forvis served as the independent registered public accounting firm of GSH prior to the Business Combination. Accordingly, Marcum LLP (“Marcum”), the independent registered public accounting firm of DHHC prior to the Business Combination, was informed on April 25, 2023 that it would be replaced by Forvis as the Company’s independent registered public accounting firm.

Marcum’s report on the Company’s financial statements as of December 31, 2022 and December 31, 2021 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, other than including an explanatory paragraph as to the Company’s ability to continue as a going concern.

During the years ended December 31, 2022 and December 31, 2021, and the subsequent period through the Auditor Change Effective Date, there were no “disagreements” (as that term is described in Item 304(a)(1)(iv) of Regulation S-K under the Securities Exchange Act of 1934, as amended (the “Exchange Act”), and the related instructions to Item 304 of Regulation S-K under the Exchange Act) with Marcum on any matter of accounting principles or practices, financial statement disclosures or audit scope or procedures, which disagreements if not resolved to Marcum’s satisfaction would have caused Marcum to make reference to the subject matter of the disagreement in connection with its report.

During the years ended December 31, 2022 and December 31, 202