0001011438-01-500240.txt : 20011030 0001011438-01-500240.hdr.sgml : 20011030 ACCESSION NUMBER: 0001011438-01-500240 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011019 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20011026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERPLAY ENTERTAINMENT CORP CENTRAL INDEX KEY: 0001057232 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 330102707 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-24363 FILM NUMBER: 1768156 BUSINESS ADDRESS: STREET 1: 16815 VON KARMAN AVE CITY: IRVINE STATE: CA ZIP: 92606 BUSINESS PHONE: 9495536655 MAIL ADDRESS: STREET 1: 16815 VON KARMAN AVE CITY: IRVINE STATE: CA ZIP: 92606 8-K 1 form8-k.txt FORM 8-K 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) October 19, 2001 INTERPLAY ENTERTAINMENT CORP. (Exact name of registrant as specified in its charter) Delaware 0-24363 33-0102707 (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification No.) 16815 Von Karman Avenue, Irvine, CA 92606 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (949) 553-6655 ITEM 4. - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On October 19, 2001, Interplay Entertainment Corp. (the "Company") and its independent public accountant, Arthur Andersen LLP ("Andersen") reached a mutual understanding that, as of November 15, 2001, Andersen will no longer be engaged as the Company's independent public accountants. Andersen has served as the principal accountant for both the Company and its controlling stockholder, Titus Interactive SA ("Titus") to audit the companies' respective financial statements. On October 19, 2001, Andersen notified Titus of its decision to decline to submit a bid to renew its engagement as Titus' independent public accountants. On October 19, 2001, the Company decided that, in the interests of efficiency, the Company would engage Titus' new independent public accountants as the Company's new independent public accountants, thereby necessitating the discontinuation of Andersen's engagement, as of November 15, 2001. As of the date of this Report, the decision to change accountants has not been approved by the Company's board of directors or audit committee. Titus has yet to engage new independent public accountants, and the Company and Titus are in the process of identifying and interviewing candidates, with a focus on "Big 5" firms. The Company has had no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure during the two most recent fiscal years or the subsequent interim periods which, if not resolved to the satisfaction of Andersen, would have caused Andersen to make reference to the matter in their report. Andersen's reports on the Company's financial statements have not contained any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that Andersen's opinion given with respect to the Company's consolidated financial statements included in its Annual Report on Form 10-K for the year ended December 31, 2000, as amended on August 31, 2001, contained a qualification as to the Company's ability to continue as a going concern. The Company has requested that Andersen furnish to the Company a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated October 26, 2001, is filed as Exhibit 99.1 to this Report. Page 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. INTERPLAY ENTERTAINMENT CORP. October 26, 2001 /S/ NATHAN PECK ---------------------------------- Nathan Peck Chief Administrative Officer Page 3 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION 99.1 Letter from Arthur Andersen LLP Page 4 EX-99 3 ex99-1.txt EXHIBIT 99.1 - LETTER OF ARTHUR ANDERSEN LLP EXHIBIT 99.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 October 26, 2001 Dear Sir/Madam: We have read paragraphs 1, 2, 4 and 5 of Item 4 included in the Form 8-K dated October 26, 2001 of Interplay Entertainment Corp. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. With respect to the information included in paragraph 3, we have no direct knowledge of the Company's process to replace us with new accountants and cannot comment on that information. Very truly yours, /s/ Arthur Andersen LLP ARTHUR ANDERSEN LLP Copy to: Mr. Herve Caen, President, Interplay Entertainment Corp.