-----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, Lch7sf3Yh2k3AYR3W+zEyGt60VFbq9Kur98a+3aQNfSz9TjvYD9U5YYJ9FHTTLqV 5aIz0egYurPPIm2c8PfSzA== 0001021408-02-007662.txt : 20020524 0001021408-02-007662.hdr.sgml : 20020524 20020524171223 ACCESSION NUMBER: 0001021408-02-007662 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20020523 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020524 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARAMARK CORP/DE CENTRAL INDEX KEY: 0001144528 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-EATING PLACES [5812] IRS NUMBER: 233086414 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-16807 FILM NUMBER: 02662675 BUSINESS ADDRESS: STREET 1: ARAMARK TOWER STREET 2: 1101 MARKET STREET CITY: PHILADELPHIA STATE: PA ZIP: 19107 BUSINESS PHONE: 2152383000 FORMER COMPANY: FORMER CONFORMED NAME: ARAMARK WORLDWIDE CORP DATE OF NAME CHANGE: 20010711 8-K 1 d8k.txt FORM 8-K ================================================================================ 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 May 24, 2002 Date of Report (Date of earliest event reported) ARAMARK CORPORATION (Exact name of registrant as specified in its charter) Delaware 005-62375 23-3086414 (State of Incorporation) (Commission File Number) (I.R.S. Employer identification No.) ARAMARK Tower 1101 Market Street Philadelphia, Pennsylvania 19107 (Address of principal executive offices) (Zip Code) 215-238-3000 (Registrant's telephone number, including area code) (Former name or former address, if changed since last report) ================================================================================ Item 4. Changes in Registrant's Certifying Accountant. ---------------------------------------------- On May 23, 2002, ARAMARK Corporation (the "Company") dismissed Arthur Andersen LLP ("Arthur Andersen") as the Company's independent public accountants and engaged KPMG LLP to serve as the Company's independent public accountants for fiscal 2002. The decision to change independent public accountants was recommended by the Audit and Corporate Practices Committee and approved by the Board of Directors of the Company. Arthur Andersen's reports on the Company's consolidated financial statements for each of the fiscal years ended 2001, 2000 and 1999 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the fiscal years ended 2001, 2000 and 1999 and through May 23, 2002, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company's consolidated financial statements for such years; and there were no reportable events as defined in item 304 (a)(1)(v) of Regulation S-K. The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Arthur Andersen's letter, dated May 24, 2002, stating its agreement with such statements. During the fiscal years ended 2001 and 2000 and through the date of the Company's decision, the Company did not consult KPMG LLP with respect to 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 consolidated financial statements, or any other matters or reportable events as set forth in Items 304 (a)(2)(i) and (ii) of Regulation S-K. A copy of the press release issued by the Company regarding its change in accountants is attached hereto as Exhibit 99.1. Item 7. Financial Statements and Exhibits. ---------------------------------- (c) Exhibits -------- Exhibit Number Description - -------------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 24, 2002. 99.1 Press Release dated May 23, 2002. 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. ARAMARK CORPORATION Dated: May 24, 2002 By: /s/ L. Frederick Sutherland -------------------------------------- Name: L. Frederick Sutherland Title: Executive Vice President and Chief Financial Officer EXHIBIT INDEX Exhibit Number Description - -------------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 24, 2002. 99.1 Press Release dated May 23, 2002. EX-16.1 3 dex161.txt LETTER FROM ARTHUR ANDERSON LLP EXHIBIT 16.1 May 24, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Dear Sir/Madam: We have read the first four paragraphs of Item 4 included in the Form 8-K dated May 24, 2002, of ARAMARK Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP cc: Mr. L. Frederick Sutherland Executive Vice President and Chief Financial Officer, ARAMARK Corporation EX-99.1 4 dex991.txt PRESS RELEASE DATED MAY 23,2002 Exhibit 99.1 [LOGO] ARAMARK NEWS RELEASE For Immediate Release - -------------------------------------------------------------------------------- ARAMARK APPOINTS KPMG LLP AS INDEPENDENT PUBLIC ACCOUNTANTS PHILADELPHIA - May 23, 2002 - ARAMARK (NYSE:RMK), a world leader in managed services, today announced that its Board of Directors has appointed KPMG LLP as the corporation's independent public accountants. KPMG LLP will replace Arthur Andersen LLP as ARAMARK's independent public accountants effective immediately. The appointment of KPMG LLP was made after careful consideration by the Board of Directors, its Audit Committee and management of the company, and concludes an extensive evaluation process. The decision to change auditors was not the result of any disagreement between the company and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. During its more than 40 years as the company's outside auditors, Arthur Andersen has provided ARAMARK with a high level of quality service and has consistently demonstrated a high level of professionalism. About ARAMARK ARAMARK is a $9 billion world leader in providing managed services, including food, facility and other support services, uniform and career apparel and childcare and early education. ARAMARK has leadership positions serving the business, education, healthcare, government, sports and recreation sectors. ARAMARK is rated No. 1 in the outsourcing services category and is among the Top 50 companies overall in FORTUNE Magazine's 2002 "Most Admired Companies in America." Headquartered in Philadelphia, ARAMARK has approximately 200,000 employees serving customers in 17 countries. ### Contacts: Media Relations: Investor Relations: GailForce Communications ARAMARK Christopher Hardwick, 215-238-7104 Ted Hill, 215-238-3361 Chardwick@gailforceinc.com Hill-ted@aramark.com - -------------------------- -------------------- -----END PRIVACY-ENHANCED MESSAGE-----