Advanced Emissions Falls After Accounting Firm KPMG Resigns

(Bloomberg) — Advanced Emissions Solutions Inc., a

developer of clean-coal technologies, fell the most since 2003

after saying KPMG LLP had resigned as the company’s accounting

firm.

Advanced Emissions tumbled 46 percent to $10.61 at the

close in New York. Earlier it declined 51 percent, the most

intraday since Oct. 23, 2003. KPMG told the company that it had

“inadequate management oversight” over financial reporting and

“inadequate accounting resources,” according to a filing

Thursday with the U.S. Securities and Exchange Commission.

KPMG resigned on Jan. 23, according to the filing.

Highlands Ranch, Colorado-based Advanced Emissions, which is

seeking a new accountant, said it expects to have its shares

delisted from the Nasdaq because it “does not believe that it

can make the required financial filings and regain compliance.”

Jeffrey Osborne, an analyst with Cowen & Co. in New York,

downgraded Advanced Emissions to the equivalent of hold,

lowering his 12-month price target to $15 from $35.

“While we believe the company has compelling technology

solutions, the lack of transparency in financial statements”

and ongoing accounting issues “gives us pause,” Osborne said

in a note to investors on Thursday. “At this point, we would

recommend investors move to the sideline and wait for the dust

to settle.”

Graham Mattison, an Advanced Emissions spokesman, and KPMG

spokeswoman Deborah Primiano had no immediate comment.

To contact the reporter on this story:

Justin Doom in New York at

jdoom1@bloomberg.net

To contact the editors responsible for this story:

Reed Landberg at

landberg@bloomberg.net

Robin Saponar

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