0001023364-12-000016.txt : 20120309 0001023364-12-000016.hdr.sgml : 20120309 20120309160529 ACCESSION NUMBER: 0001023364-12-000016 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20120306 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20120309 DATE AS OF CHANGE: 20120309 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AUTOBYTEL INC CENTRAL INDEX KEY: 0001023364 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROGRAMMING, DATA PROCESSING, ETC. [7370] IRS NUMBER: 330711569 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-34761 FILM NUMBER: 12680719 BUSINESS ADDRESS: STREET 1: 18872 MACARTHUR BLVD STREET 2: SUITE 200 CITY: IRVINE STATE: CA ZIP: 92612-1400 BUSINESS PHONE: 9492254500 MAIL ADDRESS: STREET 1: 18872 MACARTHUR BLVD STREET 2: SUITE 200 CITY: IRVINE STATE: CA ZIP: 92612-1400 FORMER COMPANY: FORMER CONFORMED NAME: AUTOBYTEL INC DATE OF NAME CHANGE: 20010905 FORMER COMPANY: FORMER CONFORMED NAME: AUTOBYTEL COM INC DATE OF NAME CHANGE: 19981230 FORMER COMPANY: FORMER CONFORMED NAME: AUTO BY TEL CORP DATE OF NAME CHANGE: 19960920 8-K 1 form8k_03062012.htm FORM 8-K RE CHANGE IN ACCOUNTANTS form8k_03062012.htm


UNITED STATES

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) March 6, 2012
 
Autobytel Inc.
(Exact name of registrant as specified in its charter)

 
Delaware
  
1-34761
  
33-0711569
  
(State or other jurisdiction of incorporation)
  
(Commission File Number)
  
(IRS Employer Identification No.)
  

18872 MacArthur Boulevard, Suite 200, Irvine, California
  
92612-1400
  
(Address of principal executive offices)
  
(Zip Code)
  

Registrant’s telephone number, including area code (949) 225-4500
(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 Registrant’s Certifying Accountant
 
On March 6, 2012, Autobytel Inc. (“Company”) decided to engage Moss Adams LLP (“Moss Adams”) as its new independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2012, and to perform procedures related to the financial statements included in the Company’s quarterly reports on Form 10-Q, beginning with the quarter ending March 31, 2012.  During the fiscal years ended December 31, 2010 and 2011 and any subsequent interim period preceding Moss Adams’ engagement, the Company has not consulted with Moss Adams 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 the Company’s financial statements; 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 and the related instructions to Item 304 of Regulation S-K) or a reportable event, as described in Item 304(a)(1)(v) of Regulation S-K.
 
On March 7, 2012, the Company notified Ernst & Young LLP (“E&Y”) that E&Y was dismissed as the independent registered public accounting firm to audit the Company’s consolidated financial statements for the fiscal year ending December 31, 2012.  The reports issued by E&Y on the Company’s financial statements for the fiscal years ended December 31, 2010 and December 31, 2011 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.
 
During the Company’s fiscal years ended December 31, 2010 and 2011 and any subsequent interim period preceding the dismissal of E&Y as the Company's independent registered public accounting firm, there were no (i) disagreements with E&Y on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which, if not resolved to E&Y’s satisfaction, would have caused E&Y to make reference thereto in its report on the Company’s financial statements for those years; or (ii) “reportable events” (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
 
The Audit Committee of the Board of Directors of the Company approved the decision to change independent registered public accounting firms and to engage Moss Adams.
 
The Company provided E&Y with a copy of the foregoing disclosures and requested a letter addressed to the Securities and Exchange Commission whether E&Y agrees with the statements made by the Company in response to this item and, if not, stating the respects in which E&Y does not agree.  A copy of E&Y’s letter dated March 9, 2012 is attached as Exhibit 16.1 to this Current Report on Form 8-K.
 
 
Item 9.01    Financial Statements and Exhibits
 
        (d) Exhibits
 
 
16.1     
Letter from Ernst & Young LLP to the Securities and Exchange Commission dated March 9, 2012
 
 
 
 
 
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.
 
Date:  March 9, 2012
 
Autobytel Inc.
  
       
       
 
By:
  /s/ Glenn E. Fuller
  
   
Glenn E. Fuller
  
   
Executive Vice President, Chief Legal and Administrative Officer and Secretary
  
 
 

 
 
3
 

 
INDEX TO EXHIBITS
 
 
Exhibit
Number
  
 
Description                                                                                                           
  
       
16.1
  
Letter from Ernst & Young LLP to the Securities and Exchange Commission dated March 9, 2012
  
 
 
 
 
4
 
 
 EX-16.1 2 ex16_1.htm EX 16.1 - LETTER FROM E&Y TO SEC ex16_1.htm
Exhibit 16.1
March 9, 2012


Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549


Ladies and Gentlemen:

We have read Item 4.01 of Form 8-K expected to be filed on or about March 9, 2012 of Autobytel Inc. and are in agreement with the statements contained in paragraphs two, three, and five on page one 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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