-----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, E3vLJAOsI4tSov5lmjgEtNwKmuzHsYxO4UUDnFJ0Vj2BUALNfk6FwKIQRIQKlvT+ goItkagZAChcdkRSiYmU1g== 0000950135-03-002250.txt : 20030403 0000950135-03-002250.hdr.sgml : 20030403 20030403164042 ACCESSION NUMBER: 0000950135-03-002250 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030331 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030403 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ASCENTIAL SOFTWARE CORP CENTRAL INDEX KEY: 0000799089 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 943011736 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-15325 FILM NUMBER: 03638971 BUSINESS ADDRESS: STREET 1: 50 WASHINGTON STREET CITY: WESTBOROUGH STATE: MA ZIP: 01581 BUSINESS PHONE: 6509266300 MAIL ADDRESS: STREET 1: 50 WASHINGTON STREET CITY: WESTBOROUGH STATE: MA ZIP: 01581 FORMER COMPANY: FORMER CONFORMED NAME: INFORMIX CORP DATE OF NAME CHANGE: 19920703 8-K 1 b46087ase8vk.txt ASCENTIAL SOFTWARE CORPORATION UNITED STATES SECURITIES 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 event reported): MARCH 31, 2003 ASCENTIAL SOFTWARE CORPORATION - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Charter) DELAWARE 000-15325 94-3011736 - -------------------------- ----------------------- ------------------------ (State or Other (Commission (I.R.S. Employer Jurisdiction File Number) Identification No.) of Incorporation) 50 WASHINGTON STREET WESTBOROUGH, MASSACHUSETTS 01581 - ---------------------------------------------------- ------------------------ (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (508) 366-3888 NOT APPLICABLE. - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) This Current Report on Form 8-K is filed by Ascential Software Corporation, a Delaware corporation (the "Registrant"), in connection with the matters described herein. ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On March 31, 2003, the Audit Committee of the Board of Directors of the Registrant approved the dismissal of KPMG LLP ("KMPG") as the Registrant's independent accountants. The audit reports of KPMG on the Registrant's consolidated financial statements for fiscal years ended December 31, 2002 and 2001 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except as follows: KPMG's report on the consolidated financial statements of the Registrant as of and for the years ended December 31, 2002 and 2001 contained a separate paragraph stating "As discussed in Note 1 to the consolidated financial statements, effective January 1, 2002, the Company adopted Statement of Financial Accounting Standard No. 142, Goodwill and Other Intangible Assets." During fiscal years 2002 and 2001 and the subsequent interim period through March 31, 2003, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of such disagreement in connection with its reports on the financial statements of the Registrant. A letter from KPMG LLP is attached as Exhibit 16.1 to this Form 8-K. On March 31, 2003, the Audit Committee of the Registrant's Board of Directors approved the engagement of PricewaterhouseCoopers LLP ("PWC") as the Registrant's independent accountants for the fiscal year ending December 31, 2003. During fiscal years 2002 and 2001 and the subsequent interim period through the date of PWC's engagement, neither the Registrant nor anyone on its behalf has consulted PWC regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements, and neither a written report was provided to the Registrant nor oral advice was provided to the Registrant that PWC concluded was an important factor considered by the Registrant in reaching a decision as to any accounting, auditing or financial reporting issue or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304(a) of Regulation S-K), or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (a) Financial Statements of Businesses Acquired. None. (b) Pro Forma Financial Information. None. (c) Exhibits. Exhibit No. Description - ----------- ----------- 16.1 Letter from KPMG LLP to the Securities and Exchange Commission dated April 2, 2003. 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 hereunto duly authorized. Date: April 3, 2003 ASCENTIAL SOFTWARE CORPORATION By: /s/ Robert C. McBride ----------------------------------- Name: Robert C. McBride Title:Vice President and Chief Financial Officer EXHIBIT INDEX EXHIBIT NO. DESCRIPTION - ----------- ----------- 16.1 Letter from KPMG LLP to the Securities and Exchange Commission dated April 2, 2003. EX-16.1 3 b46087asexv16w1.txt LETTER FROM KPMG LLP TO THE S.E.C. 4/2/03 Exhibit 16.1 April 2, 2003 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Ascential Software Corporation and subsidiaries ("Ascential") and, under the date of January 29, 2003, we reported on the consolidated financial statements of Ascential as ofand for the years ended December 31, 2002 and 2001. On March 31, 2003, our appointment as principal accountants was terminated. We have read Ascential's statements included under Item 4 of its Form 8-K dated March 31, 2003, and we agree with such statements except that we are not in a position to agree or disagree with the statements made under Item 4 in the fifth paragraph. Very truly yours, /s/ KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----