-----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, QFAIOe47Cmr8OjTJdqLD/fPl65PmtvSTYq6EAIRBiVoVK2bVKfe1fVQHxk8acxZ3 tXoL+hU/d+eL7nD3h+iJkA== 0000049728-02-000015.txt : 20020607 0000049728-02-000015.hdr.sgml : 20020607 20020604144346 ACCESSION NUMBER: 0000049728-02-000015 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020604 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: IEC ELECTRONICS CORP CENTRAL INDEX KEY: 0000049728 STANDARD INDUSTRIAL CLASSIFICATION: PRINTED CIRCUIT BOARDS [3672] IRS NUMBER: 133458955 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-06508 FILM NUMBER: 02669941 BUSINESS ADDRESS: STREET 1: 105 NORTON ST CITY: NEWARK STATE: NY ZIP: 14513 BUSINESS PHONE: 3153317742 MAIL ADDRESS: STREET 1: PO BOX 271 CITY: NEWARK STATE: NY ZIP: 14513 FORMER COMPANY: FORMER CONFORMED NAME: INTERCONTINENTAL ELECTRONICS CORP DATE OF NAME CHANGE: 19730601 8-K/A 1 iec8ka60402.txt CHANGE OF REGISTRANTS CERTIFYING ACCTS. - AMEND SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 Form 8-K/A 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 20, 2002 IEC Electronics Corp. (Exact name of Registrant as Specified in its Charter) Delaware (State or other jurisdiction of Incorporation) 0-6508 13-3458955 (Commission File Number) (IRS Employer Identification No.) 105 Norton Street, Newark, New York 14513 (Address of Principal Executive Offices) (315) 331-7742 (Registrant's Telephone Number, including Area Code) Page 1 of 3 Items 4 and 7 of the Form 8-K, dated May 20, 2002, of IEC Electronics Corp. are hereby amended and replaced in their entirety as follows: Item 4. Changes in Registrant's Certifying Accountants ---------------------------------------------- (a) Termination of previous independent accountants. (i) On May 20, 2002, the Audit Committee of the Board of Directors of IEC Electronics Corp. (the "Company") approved the dismissal of the Company's independent public accountants, Arthur Andersen LLP ("Andersen"). (ii) The reports of Andersen on the financial statements of the Company for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, except that in its report with respect to the financial statements of the Company for the fiscal year ended September 30, 2001 and September 30, 2000, Andersen stated: "The accompanying financial statements have been prepared assuming that the Company will continue as a going concern. As discussed in Note 1 to the financial statements, the Company has suffered recurring losses from operations and its debt is due on February 15, 2002, which raises substantial doubt about its ability to continue as a going concern. Management's plans in regard to these matters are described in Note 1. The financial statements do not include any adjustments that might result from the outcome of this uncertainty." (iii) During the two most recent fiscal years and through May 20, 2002 , there have been no disagreements between the Company and Andersen 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 Andersen, would have caused Andersen to make reference to the subject matter thereof in its report on the Company's financial statements for such periods. (iv) During the two most recent fiscal years and through May 20, 2002, there have been no reportable events (as defined in Item 304(a)(1)(v)of Regulation S-K). (v) At the request of the Company, Andersen furnished a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements. A copy of such letter, dated June 4, 2002, is filed as Exhibit 16.1 to this Form 8-K/A. (b) Engagement of new independent accountants. As of the date of this current report, the Company has not selected a new independent public accountant. Page 2 of 3 Item 7. Financial Statements and Exhibits (c) Exhibits 16.1 Arthur Andersen LLP letter dated June 4, 2002. 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. IEC Electronics Corp. (Registrant) Date: June 4, 2002 By: /s/ Bill R. Anderson __________________________________ Bill R. Anderson Vice President and General Manager Page 3 of 3 EX-16.1 3 arthurandersenltr.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 June 4, 2002 Dear Sir/Madam: We have read the first 5 paragraph(s) of Item 4 included in the Form 8-K/A dated June 4, 2002 of IEC Electronics Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, By: /s/ Arthur Andersen LLP __________________________________ Arthur Andersen LLP Page 1 of 1 -----END PRIVACY-ENHANCED MESSAGE-----