Item 4.02. Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
On July 8, 2022, the Audit Committee of the Board of Directors (the “Audit Committee”) and management of Pacific Green Technologies Inc. (the “Company”) determined that, due to accounting policy changes, the financial statements for the following periods should no longer be relied upon:
(i) The Company’s consolidated financial statements for the year ended March 31, 2021 and 2020 included in Company’s Annual Report on Form 10-K, filed with the SEC on June 29, 2021; and the Company’s unaudited condensed consolidated interim financial statements for the three quarters during such year ended March 31, 2021 included in the Company’s respective Quarterly Reports filed on Form 10-Q for such interim periods;
(ii) The Company’s unaudited condensed consolidated financial statements for the quarter ended June 30, 2021 and 2020 included in the Company’s Quarterly Report on Form 10-Q, filed with the SEC on August 13, 2021;
(iii) The Company’s unaudited condensed consolidated financial statements for the quarter ended September 30, 2021 and 2020 included in the Company’s Quarterly Report on Form 10-Q, filed with the SEC on November 12, 2021; and
(iv) The Company’s unaudited condensed consolidated financial statements for the quarter ended December 31, 2021 and 2020 included in the Company’s Quarterly Report on Form 10-Q, filed with the SEC on February 14, 2022.
Any previously issued or filed reports, press releases, earnings releases and investor presentations or other communications describing the Company’s consolidated financial statements and other related financial information covering the periods described above should no longer be relied upon.