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0001193125-09-082180.txt : 20090420
0001193125-09-082180.hdr.sgml : 20090420
20090420101325
ACCESSION NUMBER: 0001193125-09-082180
CONFORMED SUBMISSION TYPE: 8-K/A
PUBLIC DOCUMENT COUNT: 3
CONFORMED PERIOD OF REPORT: 20090410
ITEM INFORMATION: Changes in Registrant's Certifying Accountant
ITEM INFORMATION: Financial Statements and Exhibits
FILED AS OF DATE: 20090420
DATE AS OF CHANGE: 20090420
FILER:
COMPANY DATA:
COMPANY CONFORMED NAME: HEADWATERS INC
CENTRAL INDEX KEY: 0001003344
STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS PRODUCTS OF PETROLEUM & COAL [2990]
IRS NUMBER: 870547337
STATE OF INCORPORATION: DE
FISCAL YEAR END: 0930
FILING VALUES:
FORM TYPE: 8-K/A
SEC ACT: 1934 Act
SEC FILE NUMBER: 001-32459
FILM NUMBER: 09758260
BUSINESS ADDRESS:
STREET 1: 10653 SOUTH RIVERFRONT PARKWAY
STREET 2: SUITE 300
CITY: SOUTH JORDAN
STATE: UT
ZIP: 84095
BUSINESS PHONE: 8019849400
MAIL ADDRESS:
STREET 1: 10653 SOUTH RIVERFRONT PARKWAY
STREET 2: SUITE 300
CITY: SOUTH JORDAN
STATE: UT
ZIP: 84095
FORMER COMPANY:
FORMER CONFORMED NAME: COVOL TECHNOLOGIES INC
DATE OF NAME CHANGE: 19951113
8-K/A
1
d8ka.htm
FORM 8-K/A
Form 8-K/A
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K/A
Amendment No. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
April 10, 2009
Headwaters Incorporated
(Exact name of registrant as specified in its charter)
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Delaware |
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1-32459 |
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87-0547337 |
(State or other jurisdiction of incorporation) |
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(Commission File Number) |
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(I.R.S. Employer Identification Number) |
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10653 South River Front Parkway, Suite 300 South Jordan, UT |
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84095 |
(Address of principal executive offices) |
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(Zip Code) |
Registrants telephone number, including area code: (801) 984-9400
Not Applicable
(Former name or former address, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
¨ Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
¨ Soliciting material pursuant to Rule
14a-12 under the Exchange Act (17 CFR 240.14a-12)
¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act
(17 CFR 240.13e-4(c))
Item 4.01. |
Changes in Registrants Certifying Accountant. |
On April 10, 2009, Headwaters Incorporated dismissed Ernst & Young LLP as its independent accountants. The Registrants Audit Committee participated in and approved the decision to change independent accountants. The
Registrant notified Ernst & Young LLP of this decision on April 10, 2009.
The reports of Ernst & Young LLP on the
consolidated 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 principle.
In connection with its audits for the two most recent fiscal years and through April 10, 2009, there have been no disagreements with
Ernst & Young LLP 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 Ernst & Young LLP would have caused
them to make reference thereto in their reports on the consolidated financial statements for such years.
During the two most recent fiscal
years and through April 10, 2009, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)).
The
Registrant requested that Ernst & Young LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of that letter is filed as Exhibit 16 to this Form
8-K.
On April 13, 2009, the Audit Committee appointed BDO Seidman, LLP as independent auditors of Headwaters Incorporated. During
Headwaters two most recent fiscal years and in the subsequent period through April 13, 2009, neither Headwaters, nor anyone acting on its behalf, consulted with BDO regarding either: (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Headwaters financial statements, and no written report nor oral advice was provided by BDO, or (ii) any matter that was either the
subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. Headwaters engaged BDO Seidman, LLP in January 2005 to
advise it on the application of FAS 109 and later that year concerning FAS 123R. In December 2005, Headwaters engaged BDO Seidman, LLP to prepare its federal and state income tax returns. Since that time, Headwaters has had normal consultation with
BDO inherent with the services they have been engaged to provide. As part of the appointment and selection process, both BDO Seidman, LLP and the Audit Committee of Headwaters considered the timing and nature of these services and have concluded
that such services do not impair BDOs independence with respect to Headwaters.
Item 9.01. |
Financial Statements and Exhibits. |
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16 |
Letter re change in certifying accountant |
- 2 -
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.
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HEADWATERS INCORPORATED (Registrant) |
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Date: April 20, 2009 |
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By: /s/ Kirk A. Benson |
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Kirk A. Benson |
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Chief Executive Officer (Principal Executive Officer)
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- 3 -
EX-16
2
dex16.htm
LETTER RE CHANGE IN CERTIFYING ACCOUNTANT
Letter re change in certifying accountant
Exhibit 16
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Ernst & Young LLP 178 South Rio Grande Street Suite 400 Salt Lake City, Utah 84101 |
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Tel: 801 350 3300 Fax: 801 350
3456 |
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April 16, 2009 Securities and Exchange Commission 100 F Street, N.E. Washington, DC 20549 Gentlemen: We have read Item 4.01 of Form 8-K dated April 16, 2009 of Headwaters Incorporated and are in
agreement with the statements contained in the third sentence of paragraph one, paragraphs two, three, and four, and the first sentence of paragraph five on page 2 therein. We have no basis to agree or disagree with other statements of the
registrant contained therein. /s/ Ernst & Young LLP |
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