-----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, FULimoH3BEimGXPM4g4Yy/7QbsN0wC8faFc8vrjLblwez1g0P3gMkGmV1JkzBfYD AK5bz7ryC8wyJa6as0I+mw== 0001048477-02-000039.txt : 20020612 0001048477-02-000039.hdr.sgml : 20020612 20020611194022 ACCESSION NUMBER: 0001048477-02-000039 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020630 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020612 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIOMARIN PHARMACEUTICAL INC CENTRAL INDEX KEY: 0001048477 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 680397820 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-26727 FILM NUMBER: 02676803 BUSINESS ADDRESS: STREET 1: 371 BEL MARIN KEYS BLVD STREET 2: STE 210 CITY: NOVATO STATE: CA ZIP: 94949 BUSINESS PHONE: 4158846700 MAIL ADDRESS: STREET 1: 371 BEL MARIN KEYS BLVD STREET 2: STE 210 CITY: NOVATO STATE: CA ZIP: 94949 8-K 1 biomarin8krelatedtoaav2.txt BIOMARIN CHANGE OF CERTIFYING ACCOUNTANT ================================================================================ 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 11, 2002 BioMarin Pharmaceutical Inc. (Exact name of registrant as specified in its charter) Delaware 000-26727 68-0397820 (State or other jurisdiction of (Commission (IRS Employer incorporation or organization) File Number) Identification No.) 371 Bel Marin Keys Boulevard, Suite 210, Novato, California 94949 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (415) 884-6700 Not Applicable ----------------------------------------- (Former name or former address, if changed since last report) =============================================================================== Item 4. Changes in Registrant's Certifying Accountant. (a) Previous independent accountants (i) On June 11, 2002, BioMarin Pharmaceutical Inc. (the "Registrant") dismissed Arthur Andersen LLP as its independent accountants. The Registrant's Audit Committee recommended this action and the Registrant's entire Board of Directors participated in and approved the action. (ii) The reports of Arthur Andersen LLP on the Registrant'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 principle. (iii) In connection with its audits for the two most recent fiscal years and through June 11, 2002, there have been no disagreements with Arthur Andersen 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 Arthur Andersen LLP would have caused them the make reference thereto in their report on the financial statements for such years. (iv) During the two most recent fiscal years and through June 11, 2002, there have been no reportable events (as defined in Item 304(a) (1) (v) of Regulation S-K). (v) The Registrant has requested that Arthur Andersen LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of Registrant's request to Arthur Andersen, dated June 11, 2002 is filed as Exhibit 16.1 to this Form 8-K. (b) New independent accountants The Registrant engaged KPMG LLP as its new independent accountants as of June 11, 2002. The Registrant's Audit Committee recommended this action and the Registrant's entire Board of Directors approved the action. During the two most recent fiscal years and through June 11, 2002, the Registrant has not consulted with KPMG LLP regarding either: a. 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 Registrant's financial statements, and either a written report was provided to the Registrant or oral advice was provided that KPMG LLP concluded was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or b. any matter that was within 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 that term is defined in Item 304(a) (1) (v) of Regulation S-K. Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits. (c) Exhibits. Exhibit 16.1 Letter from BioMarin Pharmaceutical Inc. to Arthur Andersen LLP dated June 11, 2002. SIGNATURE 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. BioMarin Pharmaceutical Inc., a Delaware corporation Date: June 11, 2002 By: /s/Fredric D. Price ------------------- Fredric D. Price Chairman and Chief Executive Officer EXHIBIT INDEX Exhibit No. Description Exhibit 16.1 Letter from BioMarin Pharmaceutical Inc. to Arthur Andersen LLP dated June 11, 2002. EX-16 3 biomarin8kexhibit161.txt EXHIBIT 16.1 Exhibit 16.1 [BioMarin Letterhead] June 11, 2002 Arthur Andersen LLP 101 2nd St., Suite 1100 San Francisco, CA 94105 Attn: Richard J. Blumenfeld Gentlemen: This is to inform you that BioMarin Pharmaceutical Inc. will no longer require the services of Arthur Andersen LLP. Our decision is based upon thorough consideration given to our current and future business needs. A representative from KPMG LLC will be contacting you in the next few days to complete inquiries normal under the circumstances. In addition, please make arrangements to allow KPMG LLP access to your work papers related to your examinations of BioMarin's financial statements for the years ended December 31, 2001 and 2000, as well as tax work for those periods. Please also send a letter to the Securities and Exchange Commission with a copy to BioMarin Pharmaceutical regarding the disclosure in Item 4 of Form 8-K relating to the change of independent accountants, a copy of which is attached for your review. Sincerely, BioMarin Pharmaceutical Inc. /s/ Fredric D. Price ---------------------------- Fredric D. Price Chairman and Chief Executive Officer -----END PRIVACY-ENHANCED MESSAGE-----