UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
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Section 4 – Matters Related to Accountants and Financial Statements
Item 4.01. Changes to Registrant’s Certifying Accountant.
(b) Appointment of New Independent Registered Public Accounting Firm
On March 26, 2021, the board of directors (the “Board”) of FreightCar America, Inc. (the “Company”) ratified the Company’s audit committee’s (the “Audit Committee’s”) decision to appoint Grant Thornton LLP (“Grant Thornton”) to serve as the Company’s independent registered public accounting firm. The Audit Committee approved the engagement of Grant Thornton on March 24, 2021. During the years ended December 31, 2020 and 2019, and the subsequent interim period, the Company did not consult Grant Thornton with respect to either (i) 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 financial statements, and no written report or oral advice was provided to the Company by Grant Thornton that Grant Thornton concluded was an important factor considered by Grant Thornton in reaching a decision as to the accounting, auditing or financial reporting issue, or (ii) any material that was either the subject of a disagreement, 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, or a reportable event, as that term is described in Item 304(a)(1)(v) of Regulation S-K under the Exchange Act.
SIGNATURES
Pursuant to the requirements of the Exchange Act, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.
FreightCar America, Inc.
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Date: March 30, 2021 | By: | /s/ Terence R. Rogers | ||
Name: Terence R. Rogers | ||||
Title: Chief Financial Officer and Corporate Secretary |