Company: ATLCL
Filing Date: 2025-04-14
Form Type: DEF 14A
Source: 0001437749-25-011863
Chunk: 22

Company: Atlanticus Holdings Corp
Filing Date: 2025-04-14
Form: DEF 14A
Chunk 22
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 audit scope, or accounting principles.

During the company’s fiscal years ended December 31, 2023 and 2022 and the subsequent interim period through April 1, 2024, there were (i) no disagreements (as described in Item 304(a)(1)(iv) of Regulation S-K (“Regulation S-K”) under the Exchange Act and the related instructions) between Atlanticus and BDO on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to BDO’s satisfaction, would have caused BDO to make reference to the subject matter of the disagreements in connection with its report on Atlanticus’ consolidated financial statements for such years, and (ii) no “reportable events” (within the meaning of Item 304(a)(1)(v) of Regulation S-K), other than, as previously disclosed, a material weakness in Atlanticus’ internal control over financial reporting at June 30, 2023, March 31, 2023 and December 31, 2022. The material weakness related to the implementation of effective review controls and retention of sufficient documentary evidence to support the precision of review over the development of cash flow forecasts used in the calculation of the fair value estimate of loans, interest and fees receivable at fair value. The material weakness described above did not result in a misstatement to Atlanticus’ annual or interim consolidated financial statements. As of September 30, 2023, we had remediated the material weakness. This reportable event was discussed among the company’s management, the Audit Committee and BDO. BDO has been authorized by Atlanticus to respond fully to the inquiries of Deloitte, the successor independent registered public accounting firm, concerning this reportable event.

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The company previously provided BDO with a copy of disclosures consistent with the information above. A letter dated April 4, 2024 from BDO stating its agreement with such statements is filed as Exhibit 16.1 to Atlanticus’ Current Report on Form 8-K filed with the SEC on April 5, 2024.

During the fiscal years ended December 31, 2023 and 2022, and the subsequent interim period through April 1, 2024, neither Atlanticus nor anyone acting on its behalf has consulted with Deloitte regarding (i) the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might