-----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, miFH5I59N8tgvt4dEr7SnwfvR1SjccU56I/blDeLbE4PyvDKyqaRuUcGgGWbOVKC X7+U7a+5eY/FA/DNHMYOLA== 0000049029-94-000011.txt : 19940603 0000049029-94-000011.hdr.sgml : 19940603 ACCESSION NUMBER: 0000049029-94-000011 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19940524 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19940531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HUGHES SUPPLY INC CENTRAL INDEX KEY: 0000049029 STANDARD INDUSTRIAL CLASSIFICATION: 5070 IRS NUMBER: 590559446 STATE OF INCORPORATION: FL FISCAL YEAR END: 0125 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-08772 FILM NUMBER: 94532333 BUSINESS ADDRESS: STREET 1: 20 N ORANGE AVE, STE 200 STREET 2: P O BOX 2273 CITY: ORLANDO STATE: FL ZIP: 32802-2273 BUSINESS PHONE: 4078414755 8-K 1 FORM 8-K 5/24/94 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: May 24, 1994 HUGHES SUPPLY, INC. Commission File No. 0-5235 Incorporated in the State IRS Employer Identification of Florida No. 59-0559446 Post Office Box 2273 20 North Orange Avenue, Suite 200 Orlando, Florida 32802 Registrant's Telephone Number, Including Area Code: (407) 841-4755 Item 4. Change in Registrant's Certifying Accountant. On May 24, 1994, the Board of Directors of Hughes Supply, Inc.(the "Registrant") appointed Price Waterhouse as audi- tors for the three fiscal year period commencing with the Registrant's current fiscal year ending January 27, 1995. The term of engagement of the Registrant's previous audi- tors, the firm of Coopers & Lybrand, expired at the conclu- sion of the fiscal year ended January 28, 1994. Price Waterhouse was selected by the Board upon the recommendation of the Audit Committee following consideration of proposals submitted at the Committee's request by a number of indepen- dent accounting firms including, among others, Coopers & Lybrand and Price Waterhouse. (a) Previous independent accountants. (i) The former accountants, Coopers & Lybrand, were not reappointed by the Registrant fol- lowing the expiration of their term of engag- ement. (ii) The reports of Coopers & Lybrand on the fi- nancial statements for the past two fiscal years contained no adverse opinion or dis- claimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, except for the change in accounting for income taxes in fiscal year ended January 31, 1992 referred to in the reports of Coopers & Lybrand. (iii) The Registrant's Board of Directors approved the change of independent accountants upon the recommendation of the Audit Committee. (iv) In connection with its audits for the two most recent fiscal years and through May 24, 1994, there have been no disagreements with Coopers & Lybrand 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 Coopers & Lybrand would have caused them to make reference thereto in their report on the financial statements for such years. (v) During the two most recent fiscal years and through May 24, 1994, there have been no reportable events as defined in Regulation S-K Item 304(a)(1)(v). (vi) The Registrant has requested that Coopers & Lybrand furnish it with a letter addressed to the Securities and Exchange Commission stat- ing whether or not it agrees with the above statements. A copy of such letter, dated May 31, 1994, is filed as Exhibit 16.1 to this Form 8-K. (b) New independent accountants. (i) The Registrant engaged Price Waterhouse as its new independent accountants as of May 24, 1994. During the two most recent fiscal years and through May 24, 1994, the Regis- trant has not consulted with Price Waterhouse on items which (1) were or should have been subject to SAS 50 or (2) concerned the sub- ject matter of a disagreement or reportable event with the former auditor (as described in Regulation S-K Item 304(a)(2)). Item 7. Financial Statements and Exhibits. (a) Financial statements of business acquired - Not appli- cable. (b) Pro forma financial information - Not applicable. (c) Exhibits (1) Underwriting agreement - Not applicable. (2) Plan of acquisition, reorganization, arrangement, liquidation or succession - Not applicable. (4) Instruments defining the rights of security hold- ers, including indentures - Not applicable. (16) Letter re change in certifying accountant. 16.1 Letter from Coopers & Lybrand. (17) Letter re director resignation - Not applicable. (20) Other documents or statements to security holders -Not applicable. (23) Consents of experts and counsel - Not applicable. (24) Power of attorney - Not applicable. (27) Financial Data Schedule - Not applicable. (99) Additional Exhibits - Not applicable. 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. HUGHES SUPPLY, INC. Date: May 31, 1994 By: /s/ J. Stephen Zepf J. Stephen Zepf, Treasurer, Chief Financial Officer and Chief Accounting Officer INDEX OF EXHIBITS FILED WITH THIS REPORT 16.1 Letter from Coopers & Lybrand. EX-16 2 EXHIBIT 16.1 FORM 8-K 5/24/94 Exhibit 16.1 May 31, 1994 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs: We have read the statements made by Hughes Supply, Inc. (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 for the month of May 1994. We agree with the statements concerning our Firm in such Form 8-K. Sincerely, /s/ Coopers & Lybrand COOPERS & LYBRAND -----END PRIVACY-ENHANCED MESSAGE-----