-----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, HwPwaoaDvmAvnWYpA9QAnynlL36uTpU7NuTevgiMrqhCDfFAcf9aXgGo5bU0Y/wO JxkS5bAqP5zc6upubyO/fA== 0000705752-94-000006.txt : 19940516 0000705752-94-000006.hdr.sgml : 19940516 ACCESSION NUMBER: 0000705752-94-000006 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19940422 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19940429 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CENTURY PROPERTIES FUND XIX CENTRAL INDEX KEY: 0000705752 STANDARD INDUSTRIAL CLASSIFICATION: 6500 IRS NUMBER: 942887133 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-11935 FILM NUMBER: 94525047 BUSINESS ADDRESS: STREET 1: 950 TOWER LANE STREET 2: C/O METRIC MANAGEMENT INC CITY: FOSTER CITY STATE: CA ZIP: 94404 BUSINESS PHONE: 4153787000 8-K 1 1SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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 April 22, 1994 event reported) CENTURY PROPERTIES FUND XIX (Exact Name of Registrant as Specified in Its Charter) California (State or Other Jurisdiction of Incorporation) 0-11935 94-2887133 (Commission File Number) (I.R.S. Employer Identification No.) 5665 Northside Drive, N.W., Atlanta, Georgia 30328 (Address of Principal Executive Offices)(Zip Code) (404) 916-9090 (Registrant's Telephone Number, Including Area Code) 950 Tower Lane Foster City, California 94404 (Former Name or Former Address, if Changed Since Last Report) Item 4. Changes In Registrant's Certifying Accountant. Effective April 22, 1994, Registrant dismissed its prior Independent Auditors, Deloitte & Touche ("Deloitte") and retained as its new Independent Auditors, Imowitz Koenig & Company. Deloitte's Independent Auditors' Report on Registrant's financial statements for calendar years ended December 31, 1993 and 1992 did not contain an adverse opinion or disclaimer of opinion and were not qualified as to audit scope or accounting principles. However, Deloitte's Independent Auditors' Report for the calendar year December 31, 1993 was modified due to the uncertainty regarding Registrant's ability to continue as a going concern since Registrant has substantial balloon payments due on Notes in 1994; the financial statements did not include any adjustments that might result from the outcome of this uncertainty. In addition, Deloitte's Independent Auditors' Report for the calendar year December 31, 1992 was modified to emphasize that Registrant held investments in and operated properties in real estate markets experiencing unfavorable economic conditions and would be required to renegotiate certain notes payable with balloon payments, obtain financing elsewhere, or sell or otherwise dispose of related properties. The decision to change Independent Auditors was approved by the Managing General Partner's Directors. During calendar years 1992, 1993 and through April 22, 1994, there were no disagreements between Registrant and Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreements if not resolved to the satisfaction of Deloitte, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. Effective April 22, 1994, Registrant engaged Imowitz Koenig & Company as its Independent Auditors. During the last two calendar years and the subsequent interim periods to the date hereof, Registrant did not consult Imowitz Koenig & Company regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statement and Exhibits. (c) Exhibits: 10. (a) Letter dated April 27, 1994 from Registrant's Former Independent Auditors. 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. CENTURY PROPERTIES FUND XIX By: FOX PARTNERS II, its General Partner By: FOX CAPITAL MANAGEMENT CORPORATION, its General Partner Date: April 27, 1994 By: /s/ Michael L. Ashner Michael L. Ashner, President Exhibit 10.(a) Deloitte & Touche 50 Fremont Street San Francisco, CA 94105-2230 April 27, 1994 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Century Properties Fund XIX dated April 27, 1994. Your truly, /s/ Deloitte & Touche DELOITTE & TOUCHE -----END PRIVACY-ENHANCED MESSAGE-----