Enviva Partners LP

EVA
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ENVIVA PARTNERS, LP : Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits (form 8-K)

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07/12/2019 | 02:35 pm

Item 4.01. Changes in Registrant's Certifying Accountant.



(a) Dismissal of Previous Independent Registered Public Accounting Firm



On July 8, 2019, Enviva Partners, LP (the "Partnership") dismissed KPMG LLP
("KPMG") as the Partnership's independent registered public accounting firm. The
dismissal of KPMG was approved by the Audit Committee of the Board of Directors
of Enviva Partners GP, LLC, the Partnership's general partner.



The reports of KPMG on the consolidated financial statements for the years ended
December 31, 2017 and December 31, 2018 contained no adverse opinions or
disclaimers of opinions and were not qualified or modified as to uncertainty,
audit scope, or accounting principles, except as follows:



KPMG's report on the consolidated financial statements of the Partnership as of
and for the year ended December 31, 2018, contained a separate paragraph stating
"As discussed in Note 2 to the consolidated financial statements, the
Partnership has changed its method of accounting for revenue effective
January 1, 2018 due to the adoption of Accounting Standards Update No. 2014-09,
Revenue from Contracts with Customers (Topic 606) and its subsequent
amendments".



During the years ended December 31, 2017 and December 31, 2018, and the
subsequent period through July 8, 2019, there were (i) no disagreements between
the Partnership and KPMG on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of KPMG, would have caused
KPMG to make reference to the subject matter of the disagreement in KPMG's
reports on the Partnership's consolidated financial statements for such years,
and (ii) no "reportable events" as that term is defined in Item 304(a)(1)(v) of
Regulation S-K.



The Partnership provided KPMG with a copy of the disclosures it is making in
this Current Report on Form 8-K (the "Report") prior to the time the Report was
filed with the U.S. Securities and Exchange Commission (the "SEC"). The
Partnership requested that KPMG furnish a letter addressed to the SEC stating
whether or not it agrees with the statements made herein. A copy of KPMG's
letter, dated July 12, 2019, is attached hereto as Exhibit 16.1.



(b) Engagement of New Independent Registered Public Accounting Firm



On July 8, 2019, the Partnership appointed Ernst & Young LLP ("EY") as the
Partnership's independent registered public accounting firm for the fiscal year
ending December 31, 2019. During the fiscal years ended December 31, 2017 and
December 31, 2018, respectively, and the subsequent period through July 8, 2019,
neither the Partnership nor anyone acting on its behalf has consulted with EY on
any of the matters or events set forth in Item 304(a)(2)(i) or 304(a)(2)(ii) of
Regulation S-K.





Item 9.01. Financial Statements and Exhibits.



Exhibits.



Exhibit
Number Description
16.1 Letter from KPMG LLP, dated July 12, 2019.




2



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