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.