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 23, 2000


                               Aura Systems, Inc..
             (Exact Name of Registrant as Specified in its Charter)




         DELAWARE                    0-17249                         95-4106894
(State or other Jurisdiction       (Commission                (I.R.S. Employer
of Incorporation or Organization)   File Number)             Identification No.)


                    2335 Alaska Avenue
               El Segundo, California 90245
         (Address of principal executive offices)


REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE:  (310) 643-5300

FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT:

Item 4.  Changes in Registrant's Certifying Accountant.

     Aura Systems Inc. (the  "Registrant" or "Company") has received a notice of
resignation  from its  independent  auditors,  Pannell Kerr  Forster,  Certified
Public Accountants,  A Professional  Corporation  ("PKF").  Having served as the
independent  auditors of the Company  since 1992,  PKF has never had nor does it
currently  have any  disagreements  with the Company on any matter of accounting
principles or  practices,  financial  statement  disclosure,  auditing  scope or
procedure  or any  reportable  events.  The  auditors  reports on the  financial
statements for the past eight years during its entire engagement period have not
contained  any  adverse  opinion  or  disclaimer  of  opinion  and have not been
qualified or modified as to  uncertainty,  audit scope or accounting  principles
except for fiscal years 1999 and 2000 when the audit  reports were modified with
a going concern  uncertainty.  The Company has been informed that PKF's decision
was due to business reasons.

         PKF is fully  cooperating  with the auditor  selection  and  transition
process,  which the audit committee expects to complete as soon as possible. The
Company as part of its restructuring strategy and focus on the AuraGen, will now
seek to reduce its costs associated with its audits.  The Company's next audited
financial report for the year ending February 28, 2001 is due to be filed on May
31, 2001.

         Unrelated  to its  decision  and  pursuant  to SEC  rules,  under  Item
304(a)(1)(v)(C)(1)(i)  of Regulation S-K, PKF advised that  information had come
to its attention  which,  if further  investigated,  may  materially  impact the
fairness or  reliability  of previously  issued audit reports or the  underlying
financial statements of Aura Systems Inc. and Subsidiaries.  The information was
contained  in court  filings of the SEC in regards to the  Staff's  response  to
motions  to quash  subpoenas.  These  motions  were filed in  connection  with a
pending SEC  investigation,  reported publicly by the Company in a press release
dated January 20, 1999.

         The Staff of the SEC has advised the Company that the  investigation is
confidential  and should not be construed as an indication that any violation of
law has occurred or as a  reflection  upon any person,  entity or security.  The
Company is cooperating fully with the inquiry. The Company does not believe that
the matters  referred to in the SEC Staff's requests will have a material effect
on the Company's future financial condition or results of operations.

     The Company has  requested  that PKF furnish it with a letter  addressed to
the SEC  stating  whether it agrees with the above  statements.  A copy of PKF's
letter to the SEC,  dated  August 30,  2000 is filed as Exhibit "1" to this Form
8-K.

         This report contains forward looking  statements  within the meaning of
Section 27A of the  Securities  Act of 1933, as amended,  and Section 21E of the
Securities  Exchange Act of 1934,  as amended,  which  represent  the  Company's
expectations or beliefs  concerning  future events,  including those relating to
the Company's belief concerning the SEC investigation.  Of course,  there can be
no  assurance as to how the SEC  investigation  will be resolved or its ultimate
impact on the  Company.  The Company does not intend to update the status of the
SEC investigation.


                                   Exhibit 1

August 30, 2000


Securities and Exchange Commission
Washington, D.C. 20549

Dear Sir/Madam:

We have  read Item 4  included  in the Form 8-K dated  August  30,  2000 of Aura
Systems,  Inc.  filed with the  Securities  and Exchange  Commission  and are in
agreement with the  statements  contained  therein,  except that we are not in a
position to comment as to the statement in the second paragraph that the Company
will now seek to reduce its costs associated with its audits, and the statements
in the  fourth  paragraph  that the  Company is  cooperating  fully with the SEC
inquiry  and does not believe  that the  matters  referred to in the SEC Staff's
requests will have a material effect on the Company's future financial condition
or results of operations..

Sincerely,



Pannell Kerr Forster
Certified Public Accountants
A Professional Corporation
Los Angeles, California