CNH Industrial Capital LLC: auditor change — CNH Industrial Capital dismisses EY, engages Deloitte as auditor for FY2023

CNH Industrial Capital LLC

Auditor change driven by mandatory rotation at parent CNH Industrial N.V. (CNHI).
No disagreements or reportable events with EY during fiscal 2021 and 2022.
EY engagement terminated effective March 27, 2023; Deloitte & Touche LLP appointed.
EY will continue to provide non-audit services to the Company.

item 4.01 item 9.01

Key facts

Extracted from this filing and checked against the source text.

Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

CNH Industrial Capital LLC dismissed Ernst & Young LLP as its auditor.

Action: dismissal
Auditor: Ernst & Young LLP
Successor: Deloitte & Touche LLP

Exact text from the filing

the Company has terminated the engagement of Ernst & Young LLP as the Company’s independent registered public accounting firm

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Auditor Changes SEC 8-K Item 4.01/4.02 confidence 0.9

CNH Industrial Capital LLC engaged Deloitte & Touche LLP as its auditor.

Action: engagement
Auditor: Deloitte & Touche LLP

Exact text from the filing

udit Committee of CNHI recommended to the CNHI Board of Directors to submit the appointment of Deloitte Accountants B.V. as the Company’s independent auditor for the financial year ending December 31, 2023 to shareholders of CNHI, and, at the Annual General Meeting of shareholders on April 13, 2022, the appointment of Deloitte Accountants B.V. as CNHI’s independent auditor for the 2023 financial year was approved by the shareholders of CNHI. In order to facilitate the audit of CNHI’s consolidated financial statements and coordination of the audit of CNHI’s consolidated financial statements with the audit of the Company’s financial statements, the Company has determined to terminate the engagement of Ernst & Young LLP (“Ernst & Young”) as the Company’s independent registered public accounting firm and to engage Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered pub

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Source: SEC EDGAR

accession 0001104659-23-038306

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