-----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, QnqGV2aIm5fEgTZ/Coq8EEiEmRHEUAG4OyKoGro2W/iF0v0W9gGMrNoR0x25VM2H JoOTa1WQVpcpzsRjU5QKIg== 0001017062-02-001085.txt : 20020528 0001017062-02-001085.hdr.sgml : 20020527 20020528152919 ACCESSION NUMBER: 0001017062-02-001085 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020520 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020528 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CERADYNE INC CENTRAL INDEX KEY: 0000018937 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS MANUFACTURING INDUSTRIES [3990] IRS NUMBER: 330055414 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-13059 FILM NUMBER: 02663487 BUSINESS ADDRESS: STREET 1: 3169 RED HILL CITY: COSTA MESA STATE: CA ZIP: 92626 BUSINESS PHONE: 7145490421 MAIL ADDRESS: STREET 2: 3169 RED HILL CITY: COSTA MESA STATE: CA ZIP: 92626 8-K 1 d8k.txt CURRENT REPORT DATED MAY 20, 2002 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) May 20, 2002 CERADYNE, INC. (Exact name of registrant as specified in its charter) Delaware 000-13059 33-0055414 (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification No.) 3169 Red Hill Avenue, Costa Mesa, CA 92626 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (714) 549-0421 Exhibit Index on page 4 1 Item 4. - Changes in Registrant's Certifying Accountant On May 20, 2002, Ceradyne, Inc. dismissed its independent auditors, Arthur Andersen LLP, and engaged PricewaterhouseCoopers LLP as its new independent auditors. The change in auditors became effective on May 20, 2002. This determination followed Ceradyne's decision to seek proposals from independent accountants to audit its financial statements, and was approved by Ceradyne's Board of Directors upon the recommendation of its Audit Committee. PricewaterhouseCoopers will audit the financial statements of Ceradyne for the fiscal year ending December 31, 2002. The audit reports of Arthur Andersen on the consolidated financial statements of Ceradyne as of and for the fiscal years ended December 31, 2000 and December 31, 2001 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 two most recent fiscal years of Ceradyne ended December 31, 2001, and the subsequent interim period through May 20, 2002, there were no disagreements between Ceradyne and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K have occurred within the two most recent fiscal years of Ceradyne ended December 31, 2001 or within the interim period through May 20, 2002. During the two most recent fiscal years of Ceradyne ended December 31, 2001, and the subsequent interim period through May 20, 2002, Ceradyne did not consult with PricewaterhouseCoopers regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. (c) Exhibits. Exhibit Number Description 16.1 Letter of Arthur Anderson LLP regarding change in independent public accountants. 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. CERADYNE, INC. May 28, 2002 By: /s/ Howard F. George ------------------------------------- Howard F. George, Vice President Finance, Chief Financial Officer and Secretary 3 EXHIBIT INDEX Exhibit Number Description 16.1 Letter of Arthur Andersen LLP regarding change in independent public accountants. 4 EX-16.1 3 dex161.txt LETTER OF ARTHUR ANDERSEN EXHIBIT 16.1 [LETTERHEAD OF ARTHUR ANDERSEN, LLP] Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 May 24, 2002 Dear Sirs/Madam: We have read the paragraphs of Item 4 included in the Form 8-K dated May 20, 2002 of Ceradyne, Inc. 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 Copy to: Mr. Howard George, Chief Financial Officer, Ceradyne, Inc. -----END PRIVACY-ENHANCED MESSAGE-----