Form 8-K - Current report
June 05 2024 - 4:24PM
Edgar (US Regulatory)
Date of Report (Date of earliest event reported):
June 1, 2024
NORTH EUROPEAN OIL
ROYALTY TRUST
(Exact name of
registrant as specified in charter)
Delaware
1-8245
22-2084119
State
or other jurisdiction (Commission
(I.R.S. Employer
of incorporation
File Number)
Identification No.)
5 N. Lincoln Street, Keene, NH
03431
(Address of principal executive office and Zip Code)
(732) 741-4008
(Registrant's telephone number, including area code)
Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation
of the registrant under any of the following provisions (see General
Instruction A.2.below):
[ ] Written communications
pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant
to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement
communication pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement
communication pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Securities registered pursuant to Section 12(b) of
the Act:
Title of each
class
Trading Symbol(s) Name of each exchange on which
registered
Units
of Beneficial Interest NRT
New York Stock Exchange
Indicate by check mark whether the registrant is an
emerging growth company as defined in Rule 405 of the Securities Act
of 1933 (17 CFR Section 230.405) or Rule 12b-2 of the Securities
Exchange Act of 1934 (17 CFR Section 240.12b-2).
Emerging growth company [ ]
If an emerging growth company, indicate by check mark
if the registrant has elected not to use the extended transition
period for complying with any new or revised financial accounting
standards provided pursuant to Section 13(a) of the Exchange Act.
[ ]
Item 4.01. Changes in
Registrant's Certifying Accountant
Based on information
provided by Mazars USA LLP ("Mazars"), the independent registered
public accounting firm of North European Oil Royalty Trust (the
"Trust"), substantially all the partners and employees of Mazars
joined FORVIS, LLP. Upon the transaction effective date of
June 1, 2024, FORVIS, LLP changed its name to Forvis Mazars, LLP
and Mazars resigned as the Trust's independent registered public
accounting firm. The Trustees, acting on the recommendation of
the Audit Committee of the Trust, have duly appointed Forvis
Mazars, LLP to serve as the independent registered public
accounting firm of the Trust effective June 1, 2024 for the
remainder of the Trust's fiscal year ending October 31, 2024.
Mazars' reports on the
Trust's consolidated financial statements for the fiscal years ended
October 31, 2022 and 2023 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.
During the two most
recent fiscal years ended October 31, 2022 and 2023, and the
subsequent interim period through May 31, 2024, there were (i)
no disagreements with Mazars 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 Mazars, would have caused Mazars to make reference to the
subject matter of the disagreements in connection with its reports
on the Trust's consolidated financial statements for such years,
and (ii) no "reportable events," as defined in Item 304(a)(1)(v)
of Regulation S-K.
During the two most
recent fiscal years ended October 31, 2022 and 2023, and the
subsequent interim period through May 31, 2024, the Trust (or
someone on its behalf) did not consult Forvis Mazars, LLP regarding
(i) either (x) the application of accounting principles to a
specified transaction, either complete or proposed, or (y) the
type of audit opinion that might be rendered on the Trust's
financial statements, or (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 instructions to that Item) or a
reportable event (as described in Item 304(a)(1)(v) of Regulation
S-K).
The Trust provided Mazars
with a copy of the above disclosures and requested that Mazars
furnish the Trust with a letter addressed to the Securities and
Exchange Commission stating whether or not it agrees with the
statements made above. A copy of Mazars' letter dated June 5,
2024 is attached as Exhibit 16.1 of this Current Report on Form 8-K.
Item 9.01. Financial
Statements and Exhibits.
(d) Exhibits
The following exhibit is furnished herewith:
Exhibit 16.1. Letter from Mazars USA LLP
dated June 5, 2024.
SIGNATURES
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.
NORTH EUROPEAN OIL ROYALTY TRUST
(Registrant)
By /s/ John R. Van Kirk
John R. Van Kirk
Managing Director
Dated: June 5, 2024
null
North European Oil Royalty (NYSE:NRT)
Historical Stock Chart
From Oct 2024 to Nov 2024
North European Oil Royalty (NYSE:NRT)
Historical Stock Chart
From Nov 2023 to Nov 2024
