-----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, MnhpAETDYfAjfBViPXKoCOEumYWZYWOJ91BfAyp7WbOmBF8sqS6fWFXrr/caPZCv 0tYSpEzw5Z4ImBBU3BG6HA== 0000950149-95-000925.txt : 19951229 0000950149-95-000925.hdr.sgml : 19951229 ACCESSION NUMBER: 0000950149-95-000925 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19951220 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19951228 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: INTERNATIONAL MICROCOMPUTER SOFTWARE INC /CA/ CENTRAL INDEX KEY: 0000814929 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 942862863 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-15949 FILM NUMBER: 95605049 BUSINESS ADDRESS: STREET 1: 1895 EAST FRANCISCO BLVD CITY: SAN RAFAEL STATE: CA ZIP: 94901 BUSINESS PHONE: 4154543000 MAIL ADDRESS: STREET 1: 1895 EAST FRANCISCO BLVD CITY: SAN RAFAEL STATE: CA ZIP: 94901 8-K 1 FORM 8-K 1 UNITED STATES 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) December 20, 1995 Commission File No 0-15949 INTERNATIONAL MICROCOMPUTER SOFTWARE, INC. (Exact name of registrant as specified in its charter) CALIFORNIA 94-2862863 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) identification No.) 1895 EAST FRANCISCO BLVD., SAN RAFAEL, CA 94901 (Address of principal executive offices) (Zip code) (415) 257-3000 (Registrant's telephone number including area code) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On December 20, 1995, the Company terminated Coopers & Lybrand LLP as independent auditors for the Company. Coopers & Lybrand provided the Company with a letter dated November 1, 1995 which explained that because of independence concerns arising from the recent hiring by the Company of a new employee who had a family relationship to a member of Coopers & Lybrand's San Francisco office, it was transferring responsibility for the audit of the Company from the San Francisco office to the Portland office. Coopers & Lybrand's reports on the consolidated financial statements of the Company as of and for the fiscal years ended June 30, 1994 and 1995 did not contain an adverse opinion or a disclaimer of opinion and the reports were not qualified or modified as to uncertainty, audit scope or accounting principles. The decision to change accountants was approved by the Company's Board of Directors. During the Company's two most recent fiscal years (June 30, 1994 and 1995) and subsequent interim period (through December 20, 1995), there have been no disagreements with Coopers & Lybrand on any matter of accounting principles or practice, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of Coopers & Lybrand, would have caused Coopers & Lybrand to make a reference to the subject matter of the disagreement in connection with its report. During the Company's two most recent fiscal years (June 30, 1994 and 1995) and subsequent interim period (through December 20, 1995), there did not occur any kind of event listed in paragraphs (a)(1)(v)(A) through (D) of Regulation S-K, Item 304. Effective December 20, 1995, the Company engaged Deloitte & Touche LLP as independent auditors to audit the Company's financial statements for the fiscal year ended June 30, 1996. During the Company's two most recent fiscal years (1994 and 1995) and subsequent interim period (through December 20, 1995), neither the Company nor any person acting on behalf of the Company consulted Deloitte & Touche regarding (i) either: 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 Company's financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in paragraph (a)(1)(iv) of Regulation S-K, Item 304 and the related instructions) or a reportable event (as described in paragraph (a)(1)(v) of Regulation S-K, Item 304). ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. A copy of the letter addressed to the Securities and Exchange Commission furnished by Coopers & Lybrand LLP, dated December 27, 1995, is filed as Exhibit 16.2 to this report on Form 8-K in accordance with subparagraph (a)(3) of Item 304 of Regulation S-K. 2 3 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 thereunto duly authorized. DATE: December 27, 1995 INTERNATIONAL MICROCOMPUTER SOFTWARE, INC. By: /s/ MARTIN SACKS ---------------- Martin Sacks President & Chief Executive Officer (Principal Executive Officer) By: /s/ MARK H. COSMEZ II --------------------- Mark H. Cosmez II V.P. Finance & Chief Financial Officer (Principal Financial Officer) 3 4 INDEX TO EXHIBITS
EXHIBIT PAGE NUMBER NO. - ------- ---- 16.2 Letter regarding Change in Certifying Accountant 5
4 EX-16.2 2 LETTER REGARDING CHANGE IN CERTIFED ACCOUNTING 1 EXHIBIT 16.2 December 27, 1995 Securities and Exchange Commission 450 Fifth Street, N. W. Washington, D.C. 20549 Gentlemen: We have read the statements made by International Microcomputer Software, Inc (copy attached), which we understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month of December , 1995. We agree with the statements concerning our firm in such Form 8-K. Very truly yours, /s/ COOPERS AND LYBRAND L.L.P. ------------------------------- 5 -----END PRIVACY-ENHANCED MESSAGE-----