Key Details of the Auditor Transition
✅ Dismissal of Ernst & Young LLP:

Reason: Part of a competitive selection process conducted by the Audit Committee of the Board of Directors.
Effective Date: March 4, 2025.
Prior Audit Reports: EY’s reports for 2023 and 2024 contained no adverse opinion, disclaimer, or qualification on accounting principles, financial statement disclosure, or audit scope.
No Disagreements: There were no disagreements between ArcBest and EY regarding accounting principles, disclosures, or audit procedures.
✅ Appointment of Grant Thornton LLP:

Effective Date: March 4, 2025.
No Prior Consultations: ArcBest did not consult Grant Thornton LLP regarding accounting treatments or audit opinions prior to this engagement.
✅ SEC Filing & Compliance:

ArcBest has filed Form 8-K with the U.S. Securities and Exchange Commission (SEC) regarding this change.
EY has provided a confirmation letter (Exhibit 16.1), acknowledging their agreement with the disclosures in ArcBest’s SEC filing.
Impact on ArcBest Corporation
???? Enhanced Financial Oversight: The change is part of continuous improvements in financial reporting and governance.
???? Seamless Transition: ArcBest has ensured a smooth transition with no expected disruptions to financial reporting.
???? Commitment to Transparency: The company remains dedicated to high standards of financial integrity and regulatory compliance.