Attached files
| file | filename |
|---|---|
| 10-K - FORM 10-K - SHYFT GROUP, INC. | spar20191231_10k.htm |
| EX-32 - EXHIBIT 32 - SHYFT GROUP, INC. | ex_177206.htm |
| EX-31.2 - EXHIBIT 31.2 - SHYFT GROUP, INC. | ex_177205.htm |
| EX-31.1 - EXHIBIT 31.1 - SHYFT GROUP, INC. | ex_177204.htm |
| EX-21 - EXHIBIT 21 - SHYFT GROUP, INC. | ex_177108.htm |
| EX-10.25 - EXHIBIT 10.25 - SHYFT GROUP, INC. | ex_177203.htm |
| EX-10.24 - EXHIBIT 10.24 - SHYFT GROUP, INC. | ex_177201.htm |
| EX-10.23 - EXHIBIT 10.23 - SHYFT GROUP, INC. | ex_177202.htm |
| EX-4.3 - EXHIBIT 4.3 - SHYFT GROUP, INC. | ex_176866.htm |
| EX-3.2 - EXHIBIT 3.2 - SHYFT GROUP, INC. | ex_176858.htm |
Exhibit 23
Consent of Independent Registered Public Accounting Firm
Board of Directors and Shareholders
Spartan Motors, Inc.
Novi, Michigan
We hereby consent to the incorporation by reference in the Registration Statements on Form S-8 (No. 333-98083, 333-177088, 333-183871 and 333-213581) of Spartan Motors, Inc. of our reports dated March 16, 2020, relating to the consolidated financial statements and financial statement schedule, and the effectiveness of Spartan Motors Inc.’s internal control over financial reporting, which appear in this Form 10-K. Our report on the effectiveness of internal control over financial reporting expresses an adverse opinion on the effectiveness of Spartan Motors Inc’s. internal control over financial reporting as of December 31, 2019.
/s/ BDO USA, LLP
Grand Rapids, MI
March 16, 2020