-----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, LZAfoUeRAsnxadUkCLaBH2RVvl1vUki+orTKFAtXcVULv779pVZg1gEMTYaK+Ldu ta0TxJTuP4fTa9cwEv8vRw== 0001058809-01-500025.txt : 20010906 0001058809-01-500025.hdr.sgml : 20010906 ACCESSION NUMBER: 0001058809-01-500025 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20010820 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20010905 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CANTERBURY CONSULTING GROUP INC CENTRAL INDEX KEY: 0000794927 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 232170505 STATE OF INCORPORATION: PA FISCAL YEAR END: 1130 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-15588 FILM NUMBER: 1730822 BUSINESS ADDRESS: STREET 1: 1600 MEDFORD PLZ STREET 2: RTE 70 & HARTFORD RD CITY: MEDFORD STATE: NJ ZIP: 08055 BUSINESS PHONE: 6099530044 MAIL ADDRESS: STREET 1: 1600 MEDFORD PLZ CITY: MEDFORD STATE: NJ ZIP: 08055 FORMER COMPANY: FORMER CONFORMED NAME: CANTERBURY CORPORATE SERVICES INC DATE OF NAME CHANGE: 19940323 FORMER COMPANY: FORMER CONFORMED NAME: CANTERBURY EDUCATIONAL SERVICES INC /PA/ DATE OF NAME CHANGE: 19920703 FORMER COMPANY: FORMER CONFORMED NAME: CANTERBURY INFORMATION TECHNOLOGY INC DATE OF NAME CHANGE: 19970620 8-K/A 1 ccg8k801.txt CHANGE OF ACCOUNTANTS Item 4. Changes in Registrant's Certifying Accountants. Ernst & Young LLP was previously the principal accountants for Canterbury Consulting Group, Inc. (the "Registrant"). On August 9, 2001, Ernst & Young LLP's appointment as principal accountants was terminated and Baratz & Associates, P.A. was engaged as principal accountants. The decision to change accountants was based on financial considerations and was approved by the audit committee and the full Board of Directors of the Registrant. During the Registrant's two most recent fiscal years ended November 30, 2000, and the subsequent interim period through August 8, 2001, there were no disagreements between the Registrant and Ernst & Young LLP on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which disagreements if not resolved to their satisfaction would have caused them to make reference in connection with their opinion to the subject matter of the disagreement, except for the valuation of an investment for which the auditors believed there was evidence of permanent impairment and therefore required adjustment in the Statement of Operations. The adjustment was subsequently recorded. There were no other "reportable events" described under Item 304(a)(1)(v) of Regulation S-K occurring within the Registrant's two most recent fiscal years and the subsequent interim period through August 8, 2001. The audit reports of Ernst & Young LLP on the consolidated financial statements of Canterbury Consulting Group, Inc. and subsidiaries as of and for the fiscal years ended November 30, 2000 and 1999, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. A letter to Ernst & Young LLP is attached as Exhibit 16.1. During the Registrant's two most recent fiscal years ended November 30, 2000, and the subsequent interim period through August 8, 2001, the Registrant did not consult with Baratz & Associates regarding any of the matters or events set forth in Item 304 (a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits The following exhibit is filed with this Form 8-K: 16.1 Letter from Ernst & Young LLP regarding change in certifying accountant. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, Computer Associates has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Canterbury Consulting Group, Inc. By: /s/ Kevin J. McAndrew --------------------------------- Kevin J. McAndrew, President and Chief Financial Officer Dated: August 20, 2001 -----END PRIVACY-ENHANCED MESSAGE-----