Item 4.01 Changes in Registrants Certifying Public Accountant.
(a)
Dismissal of Independent Registered Public Accounting Firm
At a meeting held on June 1, 2016, the audit committee of Bruker Corporations (the Company) Board of Directors (the Audit Committee) recommended and approved the dismissal of Ernst & Young LLP (Ernst & Young) as the Companys independent registered public accounting firm, effective June 1, 2016.
The reports of Ernst & Young on the consolidated financial statements of the Company for each of the fiscal years ended December 31, 2015 and 2014 did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
In connection with the audits of the Companys financial statements for each of the fiscal years ended December 31, 2015 and 2014, and in the subsequent interim period through June 1, 2016, there were no disagreements (as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with Ernst & Young on any matter of accounting principles or practices, financial statement disclosure, or auditing scope and procedures, which, if not resolved to the satisfaction of Ernst & Young, would have caused Ernst & Young to make reference to the matter in their reports for such years. There were no reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K.
The Company has requested Ernst & Young to furnish it a letter addressed to the Securities and Exchange Commission (the SEC) stating whether it agrees with the above statements. Ernst & Youngs letter to the SEC dated June 3, 2016 is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Newly Engaged Independent Registered Public Accounting Firm
On June 1, 2016, the Audit Committee approved the appointment of PricewaterhouseCoopers LLP (PwC) as the Companys new independent registered public accounting firm, effective June 1, 2016, to perform independent audit services for the fiscal year ending December 31, 2016. During the fiscal years ended December 31, 2014 and 2015 and through June 1, 2016, neither the Company, nor anyone on its behalf, consulted PwC 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 with respect to the consolidated financial statements of the Company, and no written report or oral advice was provided to the Company by PwC that was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was the subject of a disagreement within the meaning of Item 304(a)(1)(iv) of Regulation S-K and related instructions or a reportable event within the meaning of Item 304(a)(1)(v) of Regulation S-K.