Item 4.01 Changes in Registrant's Certifying Accountant
On June 14, 2023, the Audit Committee of the Board of Directors (the "Audit
Committee") of Vista Gold Corp. (the "Company") approved the appointment of
Davidson & Company LLP ("Davidson & Company") as the Company's independent
registered public accounting firm. The decision to change the Company's
independent registered public accounting firm was the result of a request for
proposal process. During the fiscal years ended December 31, 2022 and 2021 and
through the subsequent interim period preceding their appointment, neither the
Company, nor anyone on its behalf, consulted Davidson & Company 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 Davidson & Company 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" (as defined in Item 304(a)(1)(iv) of Regulation
S-K and the related instructions) or a "reportable event" (as that term is
defined in Item 304(a)(1)(v) of Regulation S-K).
The Company's prior engagement with Plante & Moran, PLLC ("Plante Moran") as the
Company's independent registered public accounting firm has been concluded with
the resignation of Plante Moran at the request of the Company. The request for
resignation of Plante Moran was considered and approved by the Audit Committee.
The resignation was effective as of June 14, 2023.
The audit reports of Plante Moran on the Company's financial statements for the
years ended December 31, 2022 and 2021 did not contain an adverse opinion or
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
During the two most recent years ended December 31, 2022 and 2021 and through
the subsequent interim period preceding the resignation of Plante Moran, there
were no disagreements between the Company and Plante Moran on any matter or
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which would have caused Plante Moran to make reference
thereto in its reports on the Company's financial statements for such fiscal
years.
During the two most recent years ended December 31, 2022 and 2021 and through
the subsequent interim period preceding the resignation of Plante Moran, there
were no reportable events as defined by Item 304(a)(1)(v) of Regulation S-K.
The Company provided Plante Moran with a copy of these disclosures as set forth
under this Item 4.01 and requested that Plante Moran furnish the Company with a
letter addressed to the Securities and Exchange Commission stating whether
Plante Moran agrees with the above statements and, if not, stating the respects
in which it does not agree. A copy of the response letter from Plante Moran is
attached hereto as Exhibit 16.1.
Item 9.01 Financial Statements and Exhibits
16.1Letter from Plante & Moran PLLC dated as of June 14, 2023
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