-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, CZl+Vht94PobdSV3AFW0xxgyM0KaIrTn4MJP5ZNHnY0ayCLsphct2AdLW4kkxPDK ar6WBho3GjD3Gr4f9tb3dw== 0000891020-02-000924.txt : 20020621 0000891020-02-000924.hdr.sgml : 20020621 20020621144136 ACCESSION NUMBER: 0000891020-02-000924 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020621 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020621 FILER: COMPANY DATA: COMPANY CONFORMED NAME: APPLIED MICROSYSTEMS CORP /WA/ CENTRAL INDEX KEY: 0001000787 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 911074996 STATE OF INCORPORATION: WA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26778 FILM NUMBER: 02684239 BUSINESS ADDRESS: STREET 1: 5020 148TH AVE NE STREET 2: P O BOX 97002 CITY: REDMOND STATE: WA ZIP: 98073-9702 BUSINESS PHONE: 2068822000 MAIL ADDRESS: STREET 1: 5020 148TH AVE NE CITY: REDMOND STATE: WA ZIP: 98073-9702 8-K 1 v82523e8vk.htm FORM 8-K DATED JUNE 21, 2002 APPLIED MICROSYSTEMS
Table of Contents

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, D.C. 20549

FORM 8-K

CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934

DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): June 21, 2002

APPLIED MICROSYSTEMS CORPORATION
(Exact name of registrant as specified in its charter)

         
WASHINGTON
(State or other jurisdiction of
incorporation or organization)
  
0-26778
(Commission File Number)
 
91-1074996
(I.R.S. Employer)
Identification No.)

5020 148th Avenue NE
Redmond, Washington 98052
(Address of principal executive offices) (Zip Code)

Registrant’s telephone number, including area code: (425) 882-2000

 

Item 4. Changes in Registrant’s Certifying Accountant.
Item 7. Financial Statements and Exhibits.
SIGNATURES
EXHIBIT INDEX
Exhibit 16.1

Table of Contents

Item 4. Changes in Registrant’s Certifying Accountant.

     (a)  (i) On June 14, 2002, Applied Microsystems Corporation (the “Company”) dismissed Ernst & Young LLP (“E&Y”) as its independent accountants.

          (ii) The reports of E&Y on the Company’s financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except that such reports on the 2000 and 2001 financial statements dated February 2, 2001 and February 1, 2002 were modified in reference to the Company’s change in its method of accounting for revenue recognition in 2000 in accordance with guidance provided in SEC Staff Accounting Bulletin No. 101, “Revenue Recognition in Financial Statements.”

          (iii) The decision to change independent accountants was recommended and approved by the Company’s Audit Committee of its Board of Directors.

          (iv) During the Company’s two most recent fiscal years and through the date of this report, there have been no disagreements between the Company and E&Y on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements if not resolved to the satisfaction of E&Y would have caused them to make reference thereto in their report on the Company’s financial statements for such years.

          (v) The Company has provided E&Y with a copy of the disclosures contained herein and has requested that E&Y furnish the Company with a letter addressed to the Commission stating whether it agrees with the statements made by the Company in response to this item and, if not, stating the respects in which it does not agree. The Company has filed as an exhibit hereto the response of E&Y to such disclosures.

     (b)  On June 20, 2002, the Company engaged Grant Thornton LLP (“Grant Thornton”) as its new independent accountants for the fiscal year ending December 31, 2002. During the Company’s two most recent fiscal years and through the date of this report, the Company has not consulted with Grant Thornton regarding either the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements.

Item 7. Financial Statements and Exhibits.

     (c)  Exhibits.

        16.1   Letter from Ernst & Young LLP regarding change in certifying accountant.

2

Table of Contents

SIGNATURES

     Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
     
  Applied Microsystems Corporation
 
 
June 21, 2002 /s/ Robert C. Bateman
 
  By:  Robert C. Bateman
Its:  Vice President, Chief Financial Officer,
        Secretary and Treasurer

3

Table of Contents

EXHIBIT INDEX

             
Exhibit No.   Description    
 
       
     16.1   Letter from Ernst & Young LLP regarding change in certifying accountant.

4 EX-16.1 3 v82523exv16w1.htm EXHIBIT 16.1 Exhibit 16.1

 

EXHIBIT 16.1

June 21, 2002

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Gentlemen:

     We have read Item 4 of Form 8-K dated June 21, 2002, of Applied Microsystems Corporation and are in agreement with the statements contained in paragraphs 4(a)(i), 4(a)(ii), 4(a)(iv), and the first sentence of paragraph 4(a)(v) on page 2 therein. We have no basis to agree or disagree with other statements of the registrant contained therein.

/s/ Ernst & Young LLP

5 -----END PRIVACY-ENHANCED MESSAGE-----