Company: ATLCL
Filing Date: 2025-04-14
Form Type: DEF 14A
Source: 0001437749-25-011863
Chunk: 21

Company: Atlanticus Holdings Corp
Filing Date: 2025-04-14
Form: DEF 14A
Chunk 21
---
 effectiveness of Atlanticus’ internal control over financial reporting with management and the independent registered public accounting firm. The Audit Committee discussed with the independent registered public accounting firm the matters required to be discussed by the applicable requirements of the PCAOB and the SEC.

Atlanticus’ independent registered public accounting firm also provided to the Audit Committee the written disclosures and letter required by applicable requirements of the PCAOB regarding that firm’s independence, and the Audit Committee discussed with the independent registered public accounting firm that firm’s independence.

Based upon the Audit Committee’s discussions with management and the independent registered public accounting firm and the Audit Committee’s review of the representation of management and the report of the independent registered public accounting firm to the Audit Committee, the Audit Committee recommended that the Board include the audited consolidated financial statements in Atlanticus’ Annual Report on Form 10-K for the year ended December 31, 2024.

Dennis H. James, Jr., Chair

Joann G. Jones

Mack F. Mattingly

<div align='center'>17

Auditor Matters</div>

General

The Audit Committee has selected Deloitte & Touche LLP (“Deloitte”) to serve as our independent registered public accounting firm for the fiscal year ending December 31, 2025. We first engaged Deloitte on April 1, 2024 following approval of the Audit Committee, and it has served as our principal accounting firm since that date. A representative of Deloitte is expected to be present at the Annual Meeting and will be available to respond to appropriate questions. The representative also will have an opportunity to make a statement if he or she desires to do so. Approval of our accounting firm is not a matter required to be submitted to the shareholders.

Information Regarding Prior Independent Registered Public Accounting Firm

On April 1, 2024, we dismissed BDO USA, P.C. (“BDO”) as our independent registered public accounting firm and appointed Deloitte as our independent registered public accounting firm for our fiscal year ended December 31, 2024. The decision to dismiss BDO and appoint Deloitte was approved by the Audit Committee. A representative of BDO is not expected to be present at the Annual Meeting.

BDO’s reports on Atlanticus’ consolidated financial statements as of and for the fiscal years ended December 31, 2023 and 2022 and the effectiveness of Atlanticus’ internal control over financial reporting did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty,