Summary of TELULAR CORP - Yahoo! Finance

Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits

Item 4.01. Changes in Registrant's Certifying Accountant.

(a) On March 24, 2009, the Audit Committee of the Board of Directors (the "Audit Committee") of Telular Corporation ("Telular") approved the dismissal of Ernst & Young LLP ("Ernst & Young") as Telular's independent registered public accounting firm. Ernst and Young was notified of its dismissal on March 24, 2009.

During the years ended September 30, 2007 and September 30, 2008, and the subsequent interim period through the date of this report, (i) there were no disagreements with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Ernst & Young's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their opinion; and (ii) there were no reportable events.

The audit reports of Ernst & Young on the financial statements of Telular as of and for the years ended September 30, 2007 and September 30, 2008 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or account principles.

A letter from Ernst & Young is attached as Exhibit 16.1 to this Form 8-K.

(b) On March 24, 2009, the Audit Committee appointed Grant Thornton LLP ("Grant Thornton") to serve as Telular's independent registered public accounting firm for the fiscal year ending September 30, 2009. Grant Thornton accepted the appointment on March 24, 2009. During the years ended September 30, 2007 and September 30, 2008, including the subsequent interim period though the date of this report, neither Telular nor anyone on its behalf has consulted with Grant Thornton with respect to the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on Telular's financial statements, or 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 that Item, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.