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  "documentTitle": "Alpha Metallurgical Resources, Inc. (AMR)",
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      "text": "AMR had two audit partners at KPMG before being dismissed. Its current RSM audit partner has a history with a controversial company. Notably, Phyllis Deiso was audit partner at EBIX, Inc. (Nasdaq: EBIX). EBIX's share collapsed 50% in 2021 after RSM resigned and noted its inability to obtain sufficient audit evidence for significant and usual transactions related to its business in India. We note that India is AMR's largest export market.",
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      "text": "On February 15, 2021, RSM told the Chairman of the Company's Audit Committee during a telephone call that RSM was resigning as the Company's independent registered public accounting firm, effective immediately. RSM then advised the Chairman on the call that it was resigning as a result of being unable, despite repeated inquiries, to obtain sufficient appropriate audit evidence that would allow it to evaluate the business purpose of significant unusual transactions that occurred in the fourth quarter of 2020, including whether such transactions have been properly accounted for and disclosed in the financial statements subject to the Audit.",
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      "text": "RSM was engaged by the Audit Committee on December 21, 2018 to serve as the Company's independent auditor for the fiscal year ending December 31, 2019 and was engaged again on June 12, 2020 to serve as the Company's independent auditor for the fiscal year ending December 31, 2020",
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      "text": "RSM was engaged by the Audit Committee on December 21, 2018 to serve as the Company's independent auditor for the fiscal year ending December 31, 2019 and was engaged again on June 12, 2020 to serve as the Company's independent auditor for the fiscal year ending December 31, 2020. On February 15, 2021, RSM told the Chairman of the Company's Audit Committee during a telephone call that RSM was resigning as the Company's independent registered public accounting firm, effective immediately. RSM then advised the Chairman on the call that it was resigning as a result of being unable, despite repeated inquiries, to obtain sufficient appropriate audit evidence that would allow it to evaluate the business purpose of significant unusual transactions that occurred in the fourth quarter of 2020, including whether such transactions have been properly accounted for and disclosed in the financial statements subject to the Audit. — EBIX 8-K",
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      "text": "Source: PCAOB",
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      "kind": "table",
      "text": "Three Different Audit Partners In Little More Than 5 Years. Recent KPMG Audit Partner Change Before KPMG Was Finally Dismissed",
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      "text": "Beware: AMR's Audit Partner Associated With The EBIX Scandal",
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