-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: keymaster@town.hall.org Originator-Key-Asymmetric: MFkwCgYEVQgBAQICAgADSwAwSAJBALeWW4xDV4i7+b6+UyPn5RtObb1cJ7VkACDq pKb9/DClgTKIm08lCfoilvi9Wl4SODbR1+1waHhiGmeZO8OdgLUCAwEAAQ== MIC-Info: RSA-MD5,RSA, hLc4kO/KWU1eEPJw2uR/m8Di6RQjSk6kUJvstO1FjIt4LDqprkgbF2Cr473zRtCy j3QL927IzhBI/IjDusR/zQ== 0000892569-95-000270.txt : 19950605 0000892569-95-000270.hdr.sgml : 19950605 ACCESSION NUMBER: 0000892569-95-000270 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19950522 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19950602 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMPREHENSIVE CARE CORP CENTRAL INDEX KEY: 0000022872 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOSPITALS [8060] IRS NUMBER: 952594724 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-09927 FILM NUMBER: 95544853 BUSINESS ADDRESS: STREET 1: 4350 VON KARMAN AVE STREET 2: STE 280 CITY: NEWPORT BEACH STATE: CA ZIP: 92660 BUSINESS PHONE: 7147980460 MAIL ADDRESS: STREET 1: 16305 SWINGLEY RIDGE DRIVE CITY: CHESTERFIELD STATE: MO ZIP: 63017 FORMER COMPANY: FORMER CONFORMED NAME: NEURO PSYCHIATRIC & HEALTH SERVICES DATE OF NAME CHANGE: 19730501 FORMER COMPANY: FORMER CONFORMED NAME: JADE OIL CO DATE OF NAME CHANGE: 19700402 FORMER COMPANY: FORMER CONFORMED NAME: NEURO PSYCHIATRIC & HEALTH SERVICES INC DATE OF NAME CHANGE: 19700402 8-K/A 1 FORM 8-K/A AMENDMENT NO. 1 1 SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 ___________________________ FORM 8-K/A Amendment No. 1 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 22, 1995 ------------ COMPREHENSIVE CARE CORPORATION (Exact name of registrant as specified in Charter) DELAWARE 0-5751 95-2594724 - ------------------------------------------------------------------------------- (State or other (Commission (IRS Employer jurisdiction of File Number) Identification No.) incorporation)
4350 VON KARMAN AVENUE, SUITE 280, NEWPORT BEACH, CALIFORNIA 92660 - ------------------------------------------------------------------------------- (Address of principal executive offices) (zip code) (714) 798-0460 - ------------------------------------------------------------------------------- (Registrant's telephone number, including area code) 16305 SWINGLEY RIDGE DRIVE, SUITE 100,CHESTERFIELD, MISSOURI 63017 - ------------------------------------------------------------------------------- (Former name, former address and former fiscal year, if changed, since last report) Exhibit Index on Page 3 of 4 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT This amendment is being made to the Company's Form 8-K dated May 25, 1995, for the purpose of appending as an exhibit, the response of Arthur Andersen LLP ("AA") to the statements made by the Company in said Form 8-K. As indicated in the response of AA dated June 2, 1995, attached as an exhibit hereto, AA has (i) confirmed that during the last two fiscal years and subsequent interim period, there were (a) no disagreements with the Company on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which disagreements, if not resolved to AA's satisfaction would have caused AA to make reference to the subject matter of the disagreement in their report and (b) there were no reportable events as described in Item 304 of Regulation S-K; (ii) made reference to its reports on the fiscal 1993 and 1994 financial statements which had been modified in both years to include two separate explanatory paragraphs relating to uncertainties resulting (a) from an Internal Revenue Service assessment relating to payroll taxes and (b) from a going concern modification. The Company's Form 8-K had described the going concern modification. The modification with respect to the Internal Revenue Service assessment had not been separately described, as the issue with respect to the Internal Revenue Service assessment had been resolved by the Company pursuant to a settlement agreement with the Internal Revenue Service as reported on the Company's Form 10-Q for the period ended November 30, 1994. In responding to the statements made by the Company in its Form 8-K, AA for the first time advised the Company that if AA is requested in the future to include their reports on the Company's 1993 and 1994 financial statements in future filings with the Securities and Exchange Commission, they would consider undertaking an engagement to respond to such request based on existing facts and circumstances, and which engagement would require that AA perform a post-audit review and determine the appropriate form of any report reissuance based on the results of such procedures. In responding to the Company's statements in its Form 8-K, AA has stated that certain of the Company's statements appear to go beyond the scope of the requirements of Item 304 of Regulation S-K and in AA's view would appear to seek either a qualitative assessment or some level of assurance regarding the absence of any such problems, issues or discussions as referred to by the Company in its Form 8-K and that AA has taken no position on the statements made by the Company which, in AA's view, went beyond the scope of such requirements. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits.
Exhibit No. Description - ----------- ----------- 99.4 Letter of Arthur Andersen LLP dated June 2, 1995 addressed to the Office of the Chief Accountant of the Securities and Exchange Commission.
2 3 EXHIBIT INDEX
Exhibit No. Description - ----------- ----------- 99.4 Letter of Arthur Andersen LLP dated June 2, 1995 addressed to the Office of the Chief Accountant of the Securities and Exchange Commission.
3 4 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. COMPREHENSIVE CARE CORPORATION (Registrant) By: /s/ Kerri Ruppert ------------------------------------- Kerri Ruppert, Vice President and Chief Accounting Officer (Principal Accounting Officer) June 2, 1995 4 EX-99.4 2 LETTER OF ARTHUR ANDERSEN LLP 1 EXHIBIT 99.4 ARTHUR ANDERSEN ARTHUR ANDERSEN & CO. SC JUNE 2,1995 Office of the Chief Accountant SECPS LETTER FILE Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N. W. Washington, DC 20549 Dear Sir or Madam: We have read the Form 8-K dated May 22,1995, filed by Comprehensive Care Corporation (the Company) with the Securities and Exchange Commission and have the following comments: 1. During the last two fiscal years and subsequent interim period, there were (a) no disagreements between the Company and Arthur Andersen LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which disagreements, if not resolved to our satisfaction would have caused us to make reference to the subject matter of the disagreement in our report and (b) no reportable events, as described in Item 304 of Regulation S-K. 2. Arthur Andersen LLP's reports on the fiscal 1993 and 1994 financial statements were modified in both years to contain two separate explanatory paragraphs related to uncertainties resulting (a) from an internal Revenue Service assessment relating to payroll taxes and (b) from a going concern modification. (The Form 8-K described only the going concern modification.) 3. We have advised the Company that if Arthur Andersen LLP is requested in the future to include our reports on the Company's 1993 and 1994 financial statements in future filings with the Securities and Exchange Commission, we would consider undertaking an engagement to respond to each such request based on the existing facts and circumstances. Any such engagement would require that we (a) perform a post-audit review based on procedures and scopes as we considered necessary in the circumstances, and (b) determine the appropriate form of any report reissuance at that time based on the results of those procedures. 2 ARTHUR ANDERSEN ARTHUR ANDERSEN & CO. SC Office of the Chief Accountant Page 2 June 2,1995 4. During the normal course of the audits of the May 31, 1993 and 1994, financial statements, there were numerous discussions regarding such issues as the Company's accounting books and records and internal controls. Response to certain of the Company's comments contained in its Form 8-K, which appear to go beyond the scope of the requirements in Item 304 of Regulation S-K, would appear to seek either a qualitative assessment or some level of assurance regarding the absence of any such problems, issues or discussions; accordingly, Arthur Andersen LLP takes no position on those statements which go beyond the scope of such requirements. Very truly yours, /s/ Arthur Andersen LLP LGR -----END PRIVACY-ENHANCED MESSAGE-----