LAVA Therapeutics N.V. filed SEC Form 8-K: Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
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Item 4.01 Changes in Registrant’s Certifying Accountant.
On May 20, 2025, the board of directors (the “Board”) of LAVA Therapeutics N.V. (the “Company”), upon the recommendation of the audit committee of the Board (the “Audit Committee”), approved the appointment of KPMG LLP (“KPMG”) as the Company’s independent registered public accounting firm to audit the Company’s U.S. GAAP consolidated financial statements for the fiscal year ending December 31, 2025, and dismissed PricewaterhouseCoopers Accountants N.V. (“PwC”).
The report of PwC on the consolidated financial statements of the Company for the fiscal years ended December 31, 2023 and 2024 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the Company’s audits for the fiscal years ended December 31, 2023 and 2024 and during the subsequent interim period through May 20, 2025, there were no (i) disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) with PwC on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that would have caused PwC to report the disagreement if it had not been resolved to the satisfaction of PwC or (ii) reportable events (as described in Item 304(a)(1)(v) of Regulation S-K), except for the material weaknesses in the Company’s internal control over financial reporting related to (a) inadequate general controls over information technology, among which were the lack of change management and software development life procedures and insufficient level of user access controls to key financial systems and (b) the Company’s ability to design and maintain appropriate segregation of duties. These material weaknesses were remediated as of December 31, 2024, as disclosed in the Company’s Annual Report on Form 10-K filed with the U.S. Securities and Exchange Commission (“SEC”) on March 28, 2025. PwC discussed these matters with the Audit Committee, and the Company has authorized PwC to respond fully to any inquiry of KPMG concerning these matters.
PwC’s letter to the SEC stating its agreement with the statements in the foregoing paragraphs is filed as Exhibit 16.1 to this Current Report on Form 8-K and incorporated herein by reference.
During the fiscal years ended December 31, 2023 and 2024 and the subsequent interim period through May 20, 2025, the Company did not consult with KPMG regarding (i) the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company’s financial statements or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions thereto) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01 Financial Statements and Exhibits.
| Exhibit No. | Description | |
| 16.1 | Letter from PricewaterhouseCoopers Accountants N.V. to the U.S. Securities and Exchange Commission, dated May 23, 2025. | |
| 104 | Cover Page Interactive Data File (embedded within the Inline XBRL document). |
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
| LAVA Therapeutics, N.V. | |||
| Dated: May 23, 2025 | By: | /s/ Fred Powell | |
| Name: | Fred Powell | ||
| Title: | Chief Financial Officer | ||