-----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, NDvsAi2gk9TETKZWvsNe5yic7sSaQJZnVZhJ2pZ0Db0a//J84lSNx0czVlUWMSFV 4eF/WtUL4Jne3n+Zr3S7lQ== 0000948027-96-000012.txt : 19960201 0000948027-96-000012.hdr.sgml : 19960201 ACCESSION NUMBER: 0000948027-96-000012 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19960124 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19960131 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: BIO LOGIC SYSTEMS CORP CENTRAL INDEX KEY: 0000355007 STANDARD INDUSTRIAL CLASSIFICATION: ELECTROMEDICAL & ELECTROTHERAPEUTIC APPARATUS [3845] IRS NUMBER: 363025678 STATE OF INCORPORATION: DE FISCAL YEAR END: 0228 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-12240 FILM NUMBER: 96509512 BUSINESS ADDRESS: STREET 1: ONE BIO LOGIC PLZ CITY: MUNDELEIN STATE: IL ZIP: 60060 BUSINESS PHONE: 7089495200 MAIL ADDRESS: STREET 1: ONE BIO LOGIC PLAZA CITY: MUNDELEIN STATE: IL ZIP: 60060 8-K 1 BIO-LOGIC 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 Date of Report (Date of earliest event reported) JANUARY 24, 1996 ---------------- BIO-LOGIC SYSTEMS CORP. ------------------------------ (Exact name of registrant as specified in its charter) DELAWARE ------------------- (State or other jurisdiction of incorporation) 0-12231 36-3025678 - ----------------------- --------------------------------- (Commission File Number) (IRS Employer Identification No.) ONE BIO-LOGIC PLAZA, MUNDELEIN, ILLINOIS 60060 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (708) 949-5200 -------------- NOT APPLICABLE - -------------------------------------------------------------------------------- (Former name or former address, if changed since last report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) Effective January 24, 1996, Bio-Logic Systems Corp. (the "Registrant") dismissed Deloitte & Touche LLP ("Deloitte"), the Registrant's principal independent accountants. Also effective January 24, 1996, the Registrant engaged Grant Thornton LLP as its new principal independent accountants to audit the Registrant's financial statements. (b) Deloitte's report on the financial statements of the Registrant for each of the two fiscal years in the period ended February 28, 1995 contained no adverse opinion or disclaimer of opinion, nor was it modified as to audit scope or accounting principles. (c) The Registrant's Board of Directors authorized the Registrant to pursue a change in auditors at a meeting held on January 24, 1996. (d) Since the Registrant's engagement of Deloitte as its principal independent accountants, there have been no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. (e) The letter of Deloitte is enclosed herewith. (f) During each of the Registrant's two fiscal years in the period ended February 28, 1995 and subsequent thereto, there have been no consultations with the newly engaged accountants with regard to either the application of accounting principles as to any specific transaction, either completed or proposed, the type of audit opinion that would be rendered on the Registrant's financial statements, or any matter of disagreement with the Registrant's former accountants, Deloitte. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS. (b) Exhibits. The following exhibits are filed with this report on Form 8-K: 16 Letter of Deloitte & Touche LLP 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. BIO-LOGIC SYSTEMS CORP. By: /S/ GABRIEL RAVIV --------------------------- Gabriel Raviv President Date: January 31, 1996 3 EXHIBIT INDEX EXHIBIT PAGE NO. DESCRIPTION NO. - ------- --------------- ------ 16 Letter of Deloitte & Touche LLP regarding change 5 in certifying accountant 4 EX-1 2 AUDITORS LTR EX-16 [LETTERHEAD OF DELOITTE & TOUCHE LLP] January 30, 1996 Mr. William Roenitz Controller and Assistant Treasurer Bio-Logic Systems Corp. One Bio-Logic Plaza Mundelein, IL 60060 Dear Mr. Roenitz: This is to confirm that the client-auditor relationship between Bio-Logic Systems Corp. (Commission File No. 0-12231) and Deloitte & Touche LLP has ceased. Yours truly, /s/ Deloitte & Touche LLP cc: Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 Gabriel Raviv, Ph.D., President and Chief Executive Officer -----END PRIVACY-ENHANCED MESSAGE-----