-----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, rRfbBxI+TTikTJuE497VPLYS24zvNOqa6FF0YPUER9KWtIZ3cH7Zmy0xl43DHHyq 9fHNrv+ecjYykr4g+gWjEw== 0000912057-94-002741.txt : 19940826 0000912057-94-002741.hdr.sgml : 19940826 ACCESSION NUMBER: 0000912057-94-002741 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19940816 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19940819 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BEST BUY CO INC CENTRAL INDEX KEY: 0000764478 STANDARD INDUSTRIAL CLASSIFICATION: 5731 IRS NUMBER: 410907483 STATE OF INCORPORATION: MN FISCAL YEAR END: 0303 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09595 FILM NUMBER: 94545184 BUSINESS ADDRESS: STREET 1: 4400 W 78TH ST CITY: BLOOMINGTON STATE: MN ZIP: 55435 BUSINESS PHONE: 6129472000 MAIL ADDRESS: STREET 1: 4400 W 78TH ST CITY: BLOOMINGTON STATE: MN ZIP: 55435 FORMER COMPANY: FORMER CONFORMED NAME: BEST BUYS CO INC DATE OF NAME CHANGE: 19900809 8-K 1 FORM 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) August 16, 1994 BEST BUY CO., INC. (Exact name of registrant as specified in its charter) MINNESOTA (State or other jurisdiction of incorporation) 1-9595 41-0907483 (Commission File Number) (IRS Employer Identification Number) 7075 FLYING CLOUD DRIVE 55344 EDEN PRAIRIE, MINNESOTA (Zip Code) (Address of principal executive offices) Registrant's telephone number, including area code: 612/947-2000 Not applicable (Former name or former address, if changed since last report) Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (1) (a) Previous independent accountants (i) On August 16, 1994, Best Buy Co., Inc. (the "Registrant") dismissed Deloitte & Touche LLP as its independent accountants. (ii) The reports of Deloitte & Touche LLP on the financial statements 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. (iii) The Registrant's Audit Committee participated in and approved the decision to change independent accountants. (iv) In connection with its audits for the two most recent fiscal years and through August 16, 1994, there have been no disagreements with Deloitte & Touche LLP 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 Deloitte & Touche LLP 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 August 16, 1994, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (vi) The Registrant requested that Deloitte & Touche LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. The Registrant delivered a copy of this Form 8-K report to Deloitte & Touche LLP on August 18, 1994. Attached hereto as Exhibit 16 is a copy of the letter of Deloitte & Touche LLP to the SEC dated August 18, 1994. (2) New independent accountants (i) The Registrant engaged Ernst & Young LLP as its new independent accountants as of August 16, 1994. During the two most recent fiscal years and through August 16, 1994, the Registrant has not consulted with Ernst & Young LLP on items which (1) were or should have been subject to SAS 50 or (2) concerned the subject 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, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS (c) Exhibits 16. Letter of Deloitte & Touche LLP to the Securities and Exchange Commission dated August 18, 1994. SIGNATURE 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 thereunto duly authorized. Date: August 19, 1994 By: /s/ Allen U. Lenzmeier ------------------------------------ Name: Allen U. Lenzmeier Title: Executive Vice President & Chief Financial Officer EXHIBIT INDEX Exhibit Number Description of Exhibit - - ------ ---------------------- 16 Letter of Deloitte & Touche LLP to the Securities and Exchange Commission dated August 18, 1994. EX-16 2 EXHIBIT 16 EXHIBIT 16 August 18, 1994 Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street Northwest Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4(a), (i), (ii), (iv), (v) and (vi) of Form 8-K of Best Buy Co., Inc. dated August 16, 1994. Yours truly, /s/ Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----