Item 8. Financial Statements and Supplementary Data
Item 8.
Financial Statements and Supplementary Data
This information appears following Item 15 of this report and is included herein by reference.
Item 9.
Changes in and Disagreements with Accountants on Accounting and Financial Disclosure
As previously reported on Form
8-K , as filed with the SEC on February 12, 2021, the audit committee of our board of directors approved the engagement of KPMG LLP (KPMG) as our independent registered public accounting firm to audit our consolidated financial
statements for the year ending December 31, 2021 on February 10, 2021. KPMG served as the independent registered public accounting firm of Legacy Nuvation Bio prior to the Business Combination. Accordingly, WithumSmith+Brown, PC, Panaceas
independent registered public accounting firm prior to the Business Combination, was informed on February 12, 2021 that it would be replaced by KPMG as our independent registered public accounting firm following (i) completion of our audit
of the year ended December 31, 2020, which consists only of the accounts of the pre-Business Combination special purpose acquisition company, Panacea, and (ii) the filing of this Annual Report on Form 10-K for the fiscal year ended
December 31, 2020.
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