-----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, QghbZmMrPkmQc9Ag3qUeeGUpFXoScAlUdemqAUplqHC8owZn1qG+f/KgL+AXQ0mq Ldu55nF8mAxrSpJT7wP43w== 0000950135-95-002570.txt : 19951205 0000950135-95-002570.hdr.sgml : 19951205 ACCESSION NUMBER: 0000950135-95-002570 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19951204 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19951204 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: COURIER CORP CENTRAL INDEX KEY: 0000025212 STANDARD INDUSTRIAL CLASSIFICATION: BOOK PRINTING [2732] IRS NUMBER: 042502514 STATE OF INCORPORATION: MA FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-07597 FILM NUMBER: 95598945 BUSINESS ADDRESS: STREET 1: 165 JACKSON ST CITY: LOWELL STATE: MA ZIP: 01852 BUSINESS PHONE: 5084586351 8-K 1 COURIER CORPORATION 1 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 4, 1995 COURIER CORPORATION (Exact name of registrant as specified in charter) MASSACHUSETTS (State or Other Jurisdiction of Incorporation) 0-7597 04-2502514 (Commission file number) (IRS employer identification no.) 165 JACKSON STREET, LOWELL, MA 01852 (Address of principal executive offices) (Zip code) (508) 458-6351 (Registrant's telephone number, including area code) This document contains a total of 5 pages. Exhibit Index appears at page 4. 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. ---------------------------------------------- (a) Previous independent accountants. Effective November 28, 1995 Courier Corporation (the "Registrant") informed the accounting firm of Coopers & Lybrand L.L.P., who has previously audited the Registrant's financial statements (the "former accountants"), that the former accountants would not be engaged as the Registrant's principal accountants to audit the Registrant's financial statements for the fiscal year 1996. The former accountants neither resigned, nor declined to stand for re-election. After having considered this matter from time to time, the Registrant's Audit Committee and Board of Directors determined that sound business practice suggested that it would be appropriate to consider periodically whether the Registrant would be able to reduce its overall accounting costs, while maintaining or enhancing the efficiency of the audit process, by seeking competitive proposals on its accounting work. After reviewing the proposals received (including a proposal from its former accountants), the Audit Committee of the Board recommended to the full Board that the Registrant change accounting firms. The full Board accepted this recommendation and made this decision at a meeting held on November 27, 1995. During the Registrant's two most recent fiscal years the reports issued by the former accountants on the Registrant's financial statements did not contain an adverse opinion or a disclaimer of opinion, nor was any such opinion qualified or modified as to uncertainty, audit scope, or accounting principles, except for the adoption of Statement of Financial Accounting Standards No. 109 in fiscal 1994. Likewise, during the Registrant's two most recent fiscal years and during its 1996 fiscal year to the date preceding such change of accountants, there have been no "disagreements", as defined in applicable Securities and Exchange Commission ("SEC") rules, between the Registrant and its former accountants concerning any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Coopers & Lybrand L.L.P., would have caused it to make a reference to the subject matter of such disagreements in connection with any of its reports on the Registrant's financial statements. Attached hereto as EXHIBIT 16.1 is a letter from Coopers & Lybrand L.L.P. stating that it agrees with the statements contained in this Item 4(a). (b) New independent accountants. Subject to approval by the stockholders at the Registrant's Annual Meeting of Stockholders, the Registrant's Board of Directors appointed the accounting firm of Deloitte & Touche LLP as the Registrant's new independent accountants. At no time during the Registrant's two most recent fiscal years, nor during its 1996 fiscal year to date, nor at any other time prior to its appointment, had the Registrant, or someone on its behalf, consulted with Deloitte & Touche LLP regarding either the application of accounting principles to a specified transaction, either completed or proposed, nor with respect to the type of audit opinion that might be rendered on the Registrant's financial statements, nor with respect to any matter that was the subject of a "disagreement" or a "reportable event" as those terms are defined in applicable SEC rules. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. ---------------------------------- (c) Exhibits. 16.1 Letter from Coopers & Lybrand L.L.P. regarding Change in Certifying Accountant 3 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. COURIER CORPORATION Date: December 4, 1995 By: /s/ Robert P. Story, Jr. ---------------------------- Robert P. Story, Jr. Senior Vice President and Chief Financial Officer 2 4 EXHIBIT INDEX
Exhibit Sequential Number Description Page No. - ------ ----------- --------- 16.1 Letter from Coopers & Lybrand L.L.P. regarding Change in Certifying Accountant 5
3 EX-16.1 2 LETTER FROM COOPERS & LYBRAND L.L.P. 1 December 4, 1995 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Gentlemen: We have read the statements made by Courier Corporation (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report dated December 4, 1995. We agree with the statements concerning our Firm in such Form 8-K in Item 4 (a). Very truly yours, Coopers & Lybrand L.L.P. -----END PRIVACY-ENHANCED MESSAGE-----