-----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, FySczLyRQlPu+2GniD8YtCscHiYpmrOfd8eRHch/wqnEpMjCcnVHTfbCYV5kpslk QhLaCixCXfTe8EluXc+nYg== 0000950150-96-000093.txt : 19960304 0000950150-96-000093.hdr.sgml : 19960304 ACCESSION NUMBER: 0000950150-96-000093 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19960301 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19960301 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: KINGS ROAD ENTERTAINMENT INC CENTRAL INDEX KEY: 0000773588 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 953587522 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-14234 FILM NUMBER: 96529509 BUSINESS ADDRESS: STREET 1: 1901 AVE OF THE STARS STE 605 CITY: LOS ANGELES STATE: CA ZIP: 90067 BUSINESS PHONE: 3105520057 MAIL ADDRESS: STREET 1: 1901 AVE OF THE STARS STREET 2: SUITE 605 CITY: LOS ANGELES STATE: CA ZIP: 90034 8-K 1 FORM 8-K 1 SECURITIES AND EXCHANGE COMMISSION Washington D.C. _______________ 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): March 1, 1996 KINGS ROAD ENTERTAINMENT, INC. (exact name of registrant as specified in charter) Delaware 0-14234 95-3587522 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.)
1901 Avenue of the Stars, Suite 605 Los Angeles, California 90067 (Address of principal executive office) Registrant's telephone number, including area code: (310) 552-0057 2 ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS (a) The Board of Directors of Kings Road Entertainment, Inc. (the "Company") has determined that the firm of Stonefield Josephson be selected as the Company's independent auditors for the fiscal year ending April 30, 1996. The firm of Arthur Andersen LLP has served as the Company's independent auditors for the fiscal years ending April 30, 1995, 1994 and 1993. (b) The Company believes there were no disagreements with Arthur Andersen LLP within the meaning of Instruction 4 of Item 304 of Regulation S-K as to any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure in connection with the audits of the Company's financial statements for the fiscal years ended April 30, 1995 and 1994 or for any subsequent interim period, which disagreements if not resolved to its satisfaction would have caused Arthur Andersen LLP to issue an adverse opinion or a disclaimer of opinion, and neither report contained an adverse opinion or disclaimer of opinion or was qualified or modified as to uncertainty, audit scope or accounting principles. (c) During the two most recent fiscal years and through present, there have been no reportable events (as defined in Item 304 of Regulation S-K) with Arthur Andersen LLP. The Company has not consulted with Stonefield Josephson regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Company's financial statements during the two most recent fiscal years through present. (d) A letter of Arthur Andersen LLP addressed to the Securities and Exchange Commission is included as Exhibit 16 to this Form 8-K. Such letter states that such firm agrees with the statements made by the Company in this Item 4. (e) The change of auditors was approved by the Board of Directors of the Company on February 20, 1996. ITEM 7 - EXHIBITS (c) Exhibits
Number Description -------- ------------------------------------ 16 Letter of Arthur Andersen LLP to the Securities and Exchange Commission included herein pursuant to the requirements of Item 304(a)(3) of Regulation S-K
2 3 SIGNATURE Pursuant to the requirements of the Securities Act of 1934, the Company has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized. KINGS ROAD ENTERTAINMENT, INC. Dated: March 1, 1996 /s/ Christopher M. Trunkey --------------------------------- Christopher M. Trunkey Vice President, Chief Financial and Administrative Officer and Secretary (Principal Financial and Accounting Officer) 3 4 INDEX OF EXHIBITS
Exhibit Sequentially Number Description Numbered Page ----- ----------- ------------- 16 Letter of Arthur Andersen LLP to the 5 Securities and Exchange Commission included herein pursuant to the requirements of Item 304(a)(3) of Regulation S-K
4 EX-16 2 ARTHUR ANDERSEN LLP LETTER TO SEC 1 ARTHUR ANDERSEN LLP March 1, 1996 Chief Accountant Securities and Exchange Commission Washington, DC 20549 Dear Sirs: We have read Item 4 included in the attached Form 8-K dated March 1, 1996 of Kings Road Entertainment, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP 5 -----END PRIVACY-ENHANCED MESSAGE-----