# EDGAR Filing Document

**Accession Number:** 0001703956
**File Stem:** 0001437749-23-004882
**Filing Date:** 2023-2
**Character Count:** 8267
**Document Hash:** 1fff3cf95446cea6f5996b28f1472cea
**Contains OCR:** False
**Source Format:** 

## Filing Content

## Filing Summary
**0001437749-23-004882.hdr.sgml**: 20230228

**ACCESSION NUMBER**: 0001437749-23-004882

**CONFORMED SUBMISSION TYPE**: 8-K

**PUBLIC DOCUMENT COUNT**: 14

**CONFORMED PERIOD OF REPORT**: 20230223

**ITEM INFORMATION**: Changes in Registrant's Certifying Accountant

**ITEM INFORMATION**: Financial Statements and Exhibits

**FILED AS OF DATE**: 20230228

**DATE AS OF CHANGE**: 20230228

**FILER**: 

**COMPANY DATA:**
- **COMPANY CONFORMED NAME:** Concrete Pumping Holdings, Inc.
- **CENTRAL INDEX KEY:** 0001703956
- **STANDARD INDUSTRIAL CLASSIFICATION:** CONSTRUCTION SPECIAL TRADE CONTRACTORS [1700]
- **IRS NUMBER:** 831779605
- **STATE OF INCORPORATION:** DE
- **FISCAL YEAR END:** 1031

**FILING VALUES:**
- **FORM TYPE:** 8-K
- **SEC ACT:** 1934 Act
- **SEC FILE NUMBER:** 001-38166
- **FILM NUMBER:** 23683349

**BUSINESS ADDRESS:**
- **STREET 1:** 500 E. 84TH AVENUE
- **STREET 2:** SUITE A-5
- **CITY:** THORNTON
- **STATE:** CO
- **ZIP:** 80229
- **BUSINESS PHONE:** 303-289-7497

**MAIL ADDRESS:**
- **STREET 1:** 500 E. 84TH AVENUE
- **STREET 2:** SUITE A-5
- **CITY:** THORNTON
- **STATE:** CO
- **ZIP:** 80229

**FORMER COMPANY:**
- **FORMER CONFORMED NAME:** Industrea Acquisition Corp.
- **DATE OF NAME CHANGE:** 20170414

bbpp20230221_8k.htm

**UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549**

**FORM **8-K**

**CURRENT REPORT**

**PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934**

Date of Report (Date of earliest event reported): February 23, 2023

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**CONCRETE PUMPING HOLDINGS, INC.**

(Exact name of registrant as specified in its charter)

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| | | |
|:---|:---|:---|
| **Delaware** | **001-38166** | **83-1779605** |
| (State or other jurisdiction<br> of incorporation) | (Commission<br> File Number) | (IRS Employer<br> Identification No.) |

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**500 E. 84th Avenue, **Suite A-5**

**Thornton, **Colorado 80229**

(Address of principal executive offices, including zip code)

Registrant's telephone number, including area code: **(**303**) **289-7497**

**N/A**

(Former name or former address, if changed since last report)

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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:

☐ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

☐ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

☐ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

☐ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

Securities registered pursuant to Section 12(b) of the Exchange Act:

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| | | |
|:---|:---|:---|
| Title of each class | Trading Symbol(s) | Name of each exchange on which registered |
| Common Stock, $0.0001 par value | BBCP | The Nasdaq Capital Market |

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Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405 of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

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**Item 4.01 Changes in Registrant's Certifying Accountant**

*(a) Dismissal of Independent Registered Public Accounting Firm*

On February 23, 2023, the Audit Committee (the "Audit Committee") of the Board of Directors of Concrete Pumping Holdings, Inc. (the "Company") approved the dismissal of BDO USA, LLP ("BDO") as the Company's independent registered public accounting firm, effective as of March 9, 2023, the anticipated filing date of the Form 10-Q for the quarter ended January 31, 2023.

The reports of BDO on the Company's consolidated financial statements for the fiscal years ended October 31, 2022 and 2021 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.

In connection with the audits of the Company's consolidated financial statements for the fiscal years ended October 31, 2022 and 2021, and in the subsequent interim period through February 23, 2023, (i) there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) between the Company and BDO on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures which, if not resolved to the satisfaction of BDO, would have caused BDO to make reference to the matter in their report, and (ii) there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K under the Securities Exchange Act of 1934, as amended) other than the material weaknesses in internal controls identified by management related to (a) the review of manual journal entries within the financial statement close process, which was identified in connection with the restatement of the Company's interim unaudited financial statements as of July 31, 2022; and (b) the areas of user access and segregation of duties related to information technology systems that support the financial reporting process specifically related to accounts payable and expenditures, as set forth in Part II, Item 9A of the Company's Annual Report on Form 10-K for the fiscal year ended October 31, 2022 filed with the Securities and Exchange Commission (the "SEC") on January 31, 2023.

The Company has provided a copy of the foregoing disclosures to BDO and requested that BDO furnish it with a letter addressed to the SEC stating whether BDO agrees with the above statements. A copy of BDO's letter, dated February 28, 2023, is attached as Exhibit 16.1 to this Current Report on Form 8-K.

*(b) Engagement of New Independent Registered Public Accounting Firm*

On February 23, 2023, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP ("PwC") as the Company's new independent registered public accounting firm, effective as of March 9, 2023, due to BDO completing the review of the Form 10-Q for the quarter ended January 31, 2023. During the fiscal years ended October 31, 2022 and 2021 and in the subsequent interim period through February 23, 2023, the Company has not consulted with PwC regarding the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, or any other matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K.

**Item 9.01 Financial Statements and Exhibits.**

(d) Exhibits

The following exhibits are being filed herewith:

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| | |
|:---|:---|
| **Exhibit No.** | **Description** |
| 16.1 | [Letter from BDO to the Securities and Exchange Commission dated February 28, 2023](ex_478566.htm) |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document) |

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**SIGNATURES**

Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.

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| | | |
|:---|:---|:---|
|  | **CONCRETE PUMPING HOLDINGS, INC.** | **CONCRETE PUMPING HOLDINGS, INC.** |
|  | By: | /s/ Iain Humphries |
|  |  | Name: Iain Humphries |
|  |  | Title: Chief Financial Officer and Secretary |
| Date: February 28, 2023 |  |  |

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## Exhibit 16.1

EX-16.1

February 28, 2023

**United States Securities and Exchange Commission**

**Office of the Chief Accountant**

**100 F Street, N.E.**

**Washington, D.C. 20549**

Re: Concrete Pumping Holdings, Inc.

Ladies and Gentleman:

We have read Item 4.01(a) of Concrete Pumping Holdings, Inc.'s Form 8-K dated February 28, 2023, and we agree with such statements therein as they relate to our firm. We have no basis on which to agree or disagree with the statements made in Item 4.01(b).

Sincerely,

/s/ BDO USA, LLP

Dallas, Texas

February 28, 2023