-----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, B9d6J1rQSiCakhz1ZW+1h7BMYRnWH8iEp9ct24cjTOmn4Pf7LgfaoXQ4yQB9ZMxU AS8qWlOrQycaWGownenyhg== 0001116502-02-001938.txt : 20021206 0001116502-02-001938.hdr.sgml : 20021206 20021206145701 ACCESSION NUMBER: 0001116502-02-001938 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021202 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021206 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RELM WIRELESS CORP CENTRAL INDEX KEY: 0000002186 STANDARD INDUSTRIAL CLASSIFICATION: RADIO & TV BROADCASTING & COMMUNICATIONS EQUIPMENT [3663] IRS NUMBER: 593486297 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-07336 FILM NUMBER: 02850922 BUSINESS ADDRESS: STREET 1: 7100 TECHNOLOGY DRIVE CITY: WEST MELBOURNE STATE: FL ZIP: 32904 BUSINESS PHONE: 321-984-1414 MAIL ADDRESS: STREET 1: 7100 TECHNOLOGY DRIVE CITY: WEST MELBOURNE STATE: FL ZIP: 32904 FORMER COMPANY: FORMER CONFORMED NAME: ADAGE INC DATE OF NAME CHANGE: 19920703 8-K 1 relm-8k.txt CURRENT REPORT 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) December 2, 2002 -------------------------------- RELM WIRELESS CORPORATION - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) NEVADA - -------------------------------------------------------------------------------- (State or other jurisdiction of incorporation) 000-07336 59-34862971 --------- ----------- (Commission File Number) (IRS Employer Identification No.) 7100 Technology Drive, West Melbourne, FL 32904 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (321) 984-1414 ----------------------------- N/A - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS. ----------------------------------------------- On December 2, 2002, RELM Wireless Corporation (the "Registrant") dismissed its independent accountant, Ernst & Young LLP ("EY"), and is in the process of retaining a new independent accountant to audit its financial statements for the year ending December 31, 2002. EY audited the consolidated balance sheet of the Registrant and its subsidiaries as of December 31, 1997 through and including 2001, and the related consolidated statements of income, stockholders' equity, and cash flows for each of the years then ended (collectively referred to as the "Financial Statements"). EY's reports on the Financial Statements did not contain an adverse opinion, disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The decision to dismiss EY was unanimously recommended by the Registrants' Audit Committee and unanimously approved by the Registrant's Board of Directors. During the two most recent fiscal years of the Registrant and its subsidiaries and the subsequent interim period through December 2, 2002, there were no disagreements between the Registrant and EY 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 EY, would have caused EY to make reference in connection with their opinion to the subject matter of the disagreement. Item 7. Financial Statements and Exhibits (C) EXHIBITS EXHIBIT NUMBER DESCRIPTION - --------------- ------------------------------------------------------- 16 Letter to the Commission regarding change in certifying accountant 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. RELM WIRELESS CORPORATION (Registrant) By: /s/ William P. Kelly ------------------------- William P. Kelly Dated: December 6, 2002 Executive Vice President and Chief Financial Officer 3 Exhibit Index ------------- Exhibit No. - ----------- EXHIBIT NUMBER DESCRIPTION - ----------------- --------------------------------------------------------- 16 Letter to the Commission regarding change in certifying accountant 4 EX-16 3 accountantchange-16.txt CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16 December 6, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated December 6, 2002, of RELM Wireless Corporation and are in agreement with the statements contained in the first and third paragraphs on page 1 therein. We have no basis to agree or disagree with other statements of the registrant contained therein. /s/ Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----