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VNR > SEC Filings for VNR > Form 8-K on 14-Oct-2008All Recent SEC Filings

Show all filings for VANGUARD NATURAL RESOURCES, LLC | Request a Trial to NEW EDGAR Online Pro

Form 8-K for VANGUARD NATURAL RESOURCES, LLC


14-Oct-2008

Changes in Registrant's Certifying Accountant


Item 4.01. Changes in Registrant's Certifying Accountant.

As previously reported in Vanguard Natural Resources, LLC ("Vanguard") Current Report on Form 8-K filed with the Securities and Exchange Commission, (the "SEC") on September 2, 2008, UHY LLP resigned as Vanguard's independent registered public accounting firm effective August 27, 2008. On October 9, 2008, the board of directors of Vanguard, subject to approval of the engagement terms by the Audit Committee, requested BDO Seidman, LLP ("BDO") to act as the independent registered public accounting firm in auditing the financial statements of Vanguard for the year ending December 31, 2008 and in performing such other attestation services for Vanguard as may be required for the remainder of calendar year 2008. On October 14, 2008, the Audit Committee of Vanguard approved the engagement terms of BDO and authorized BDO to serve as Vanguard's independent registered public accountants for the fiscal year ending December 31, 2008.

During Vanguard's and its predecessor's two most recent fiscal years and the subsequent interim period prior to engaging BDO, neither Vanguard nor its predecessor nor anyone acting on its behalf consulted with BDO regarding 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 Vanguard's financial statements, and neither a written report nor oral advice was provided to Vanguard by BDO that was an important factor considered by Vanguard in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.


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