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Item 4.01.
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Changes in Registrant’s Certifying Accountant.
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(a) Dismissal of Independent Registered Public Accounting Firm
On September 16, 2019, the Audit Committee of the Board of Directors of A10 Networks, Inc. (the “Company”) dismissed Deloitte &
Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm.
The audit reports of Deloitte on the
consolidated financial statements of the Company for each of the two most recent fiscal years ended December 31, 2018 and 2017 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles, except that Deloitte’s audit report for the fiscal year ended December 31, 2018, which contained an unqualified opinion, included an
emphasis-of-matter paragraph stating that the Company had changed its method of accounting for revenue from contracts with customers in 2018, due to the adoption of
Accounting Standards Update No. 2014-09, Revenue from Contracts with Customers (Topic 606), using the modified retrospective approach.
During the Company’s two most recent fiscal years and subsequent interim period from January 1, 2019 to September 16, 2019, (i) there were no
disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures that, if not resolved to Deloitte’s satisfaction, would have caused Deloitte to make reference to
the subject matter of such disagreements in their reports on the Company’s consolidated financial statements for such years, and (ii) there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K, except as described below.
As previously disclosed in Item 9A of the Company’s Annual Reports on Form 10-K for each of the fiscal years ended December 31, 2018 and 2017, the Company concluded that its internal control over financial reporting was not effective as of December 31, 2018 and 2017 due to
material weaknesses related to the Company’s control environment and monitoring activities and revenue recognition. The Audit Committee has discussed these matters with Deloitte, and the Company has authorized Deloitte to respond fully to any
inquiries by Armanino concerning these matters.
The Company provided Deloitte with a copy of the disclosures it is making in this Form 8-K and requested that Deloitte furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Deloitte agrees with the statements made herein. A copy of Deloitte’s
letter dated September 17, 2019 is filed as Exhibit 16.1 hereto.
(b) Engagement of Independent Registered Public Accounting Firm
On September 16, 2019, following a competitive request-for-proposal
process, the Audit Committee approved the engagement of Armanino LLP (“Armanino”) as the Company’s independent registered public accounting firm for the fiscal year ending December 31, 2019.
During the Company’s two most recent fiscal years ended December 31, 2018 and 2017 and subsequent interim period from January 1, 2019 to
September 16, 2019, neither the Company nor anyone on its behalf consulted Armanino regarding (i) the application of accounting principles to a specified transaction, either completed or proposed, except as described below, or the type of
audit opinion that might be rendered on the Company’s consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Armanino concluded 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 either the subject of a “disagreement,” as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a “reportable event,” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.