UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D)
OF THE SECURITIES EXCHANGE ACT OF 1934
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Item 4.01 | Changes in Registrant’s Certifying Accountant. |
On June 10, 2024, following a competitive review process conducted by the Audit Committee (the “Audit Committee”) of the board of directors of Direct Digital Holdings, Inc. (the “Company”), the Audit Committee approved the engagement of BDO USA, P.C. (“BDO”) as the Company’s independent registered public accounting firm for the audit of the Company’s financial statements for the fiscal year ended December 31, 2023.
During the fiscal years ended December 31, 2022 and 2023, and the subsequent interim period through the date of BDO’s appointment, neither the Company nor anyone on its behalf has consulted with BDO 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 on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that BDO concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of disagreement (as that term is described in Item 304(a)(1)(iv) of Regulation S-K and related instructions) or a reportable event (as that term is defined in Item 304(a)(1)(v) of Regulation S-K and the related instructions).
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
June 10, 2024 (Date) |
Direct Digital Holdings, Inc. (Registrant) |
/s/ Diana P. Diaz | |
Diana P. Diaz | |
Chief Financial Officer |