EXPLANATORY NOTE
This Current Report on Form 8-K/A amends the Current Report on Form 8-K, dated December 4, 2023, that was filed with the Securities and Exchange Commission (the “SEC”) on December 6, 2023 (the “Original Current Report”) by 3D Systems Corporation (the “Company”) concerning the Company’s decision to engage Deloitte & Touche LLP (“Deloitte”) as the Company’s independent registered public accounting firm to audit the Company’s consolidated financial statements as of and for the fiscal year ending December 31, 2024 (the “2024 Audit”) following the completion of the audit of the Company’s consolidated financial statements as of and for the fiscal year ended December 31, 2023 by BDO USA, P.C. (“BDO”) and the issuance of BDO’s reports thereon (the “2023 Audit”).
Item 4.01. Changes in Registrant’s Certifying Accountant.
As previously announced in the Original Current Report, the Audit Committee of the Board of Directors (the “Audit Committee”) of the Company, with the assistance of management, issued a Request for Proposal (“RFP”) regarding the Company’s engagement of an independent registered public accounting firm for the 2024 Audit. Thereafter, the Audit Committee conducted a comprehensive, competitive RFP process. The Audit Committee invited several firms to participate in this RFP process.
(b) New Independent Registered Public Accounting Firm
On August 13, 2024 (the “Engagement Date”), following the completion of the 2023 Audit and the dismissal of BDO, the Audit Committee engaged Deloitte as the Company’s independent registered public accounting firm for the 2024 Audit.
During the two most recent fiscal years ended December 31, 2023 and December 31, 2022, and during the subsequent interim period through the Engagement Date, neither the Company nor anyone on its behalf consulted with Deloitte regarding (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 consolidated financial statements, and neither a written report nor oral advice was provided to the Company that Deloitte concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing, or financial reporting issue, (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instruction thereto), or (iii) any reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).