-----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, QUZ2bzLBdCeMg4BWemD0lpD31Z8koGZcaKw+a752chjJPWHApm0xa6Ps7VTb8tEd mXHOZIgg25s/AwU16wM6iA== 0000912057-96-015231.txt : 19960724 0000912057-96-015231.hdr.sgml : 19960724 ACCESSION NUMBER: 0000912057-96-015231 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 19960624 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19960723 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: CALIFORNIA CULINARY ACADEMY INC CENTRAL INDEX KEY: 0000858915 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-EDUCATIONAL SERVICES [8200] IRS NUMBER: 943042862 STATE OF INCORPORATION: CA FISCAL YEAR END: 0630 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-21932 FILM NUMBER: 96597851 BUSINESS ADDRESS: STREET 1: 625 POLK ST CITY: SAN FRANCISCO STATE: CA ZIP: 94102 BUSINESS PHONE: 4157713536 MAIL ADDRESS: STREET 1: 625 POLK ST CITY: SAN FRANCISCO STATE: CA ZIP: 94102 8-K/A 1 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A (AMENDMENT NO. 1) CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported): June 24, 1996 CALIFORNIA CULINARY ACADEMY, INC. (Exact name of registrant as specified in its charter) California 0-21932 94-3042862 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification No.) 625 Polk Street San Francisco, California 94102 (Address of principal executive offices, including Zip Code) (415) 771-3536 (Registrant's telephone number, including area code) The undersigned registrant hereby amends Item 4, "Changes in Registrant's Certifying Accountant," of its Current Report on Form 8-K dated June 24, 1996 as set forth below. ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On June 17, 1996, the Board of Directors of California Culinary Academy, Inc. (the "Registrant") approved Deloitte & Touche LLP as its certifying accountant for the fiscal year ended June 30, 1996. As of June 24, 1996, Deloitte & Touche has not formally accepted the appointment but is in discussions with the Registrant reqarding same. On June 17, 1996, management informed the former accountant, Arthur Andersen LLP, that it had been dismissed. There have been no adverse opinions, disclaimers of opinion or qualifications or modifications as to uncertainty, audit scope or accounting principles regarding the reports of Arthur Andersen LLP on the Registrant's financial statements within the two most recent fiscal years and subsequent interim period. There were no reportable disagreements with the former accountants on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure within the two most recent fiscal years and subsequent interim period. The appointment of Deloitte & Touche LLP became effective as of July 18, 1996. Accordingly, the Registrant's financial statements for the fiscal year ended June 30, 1996 will be audited by Deloitte & Touche LLP. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this amended report to be signed on its behalf by the undersigned hereunto duly authorized. Date: July 23, 1996 CALIFORNIA CULINARY ACADEMY, INC. (Registrant) By: /s/ Robert A. Stoffregen ----------------------------- Robert A. Stoffregen VICE PRESIDENT, FINANCE AND CHIEF FINANCIAL OFFICER 2 -----END PRIVACY-ENHANCED MESSAGE-----