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GRMN > SEC Filings for GRMN > Form 8-K on 25-Jul-2014All Recent SEC Filings

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Form 8-K for GARMIN LTD


25-Jul-2014

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


Item 4.01. Changes in Registrant's Certifying Accountant.

(a) On July 21, 2014, the Garmin International, Inc. Retirement Plan (the "Plan"), which is a defined contribution plan available to full-time employees of Garmin International, Inc., a wholly owned subsidiary of Garmin Ltd., and other subsidiaries of Garmin Ltd. located in the United States, dismissed Mayer Hoffman McCann P.C. as the Plan's independent auditor for the Plan's fiscal year ending December 31, 2014. Garmin Ltd.'s audit committee has approved the dismissal of Mayer Hoffman McCann P.C.

The audit reports of Mayer Hoffman McCann P.C. on the financial statements of the Plan for each of the fiscal years ended December 31, 2013 and December 31, 2012 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

During each of the fiscal years ended December 31, 2013 and December 31, 2012 and the subsequent interim period from January 1, 2014 through July 21, 2014, there were no disagreements between the Plan and Mayer Hoffman McCann P.C. on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Mayer Hoffman McCann P.C., would have caused Mayer Hoffman McCann P.C. to make reference to the subject matter of the disagreement(s) in connection with its report on the financial statements for such periods.

During each of the fiscal years ended December 31, 2013 and December 31, 2012 and the subsequent interim period from January 1, 2014 through July 21, 2014, there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K.

The Plan provided a copy of the foregoing disclosures to Mayer Hoffman McCann P.C. prior to the date of the filing of this report and requested that Mayer Hoffman McCann P.C. furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements in this Item 4.01. A copy of the letter furnished in response to that request, dated July 25, 2014, is filed as Exhibit 16.1 to this Form 8-K.



Item 9.01. Financial Statements and Exhibits

(a) Not applicable.

(b) Not applicable.

(c) Not applicable.

(d) Exhibits. The following exhibits are furnished herewith.

Exhibit No. Description
16.1 Letter from Mayer Hoffman McCann P.C. to the Securities and Exchange Commission dated July 25, 2014

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