-----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, PeaQVO+SeGxLoGhMhw/6kcTX2FU6nNgo/+pesgqSX8Zx+pKh5HcSB0rbzBd9xKMF mN+oUsuTUfzn0EH6qXndqg== 0001047469-99-033496.txt : 19990825 0001047469-99-033496.hdr.sgml : 19990825 ACCESSION NUMBER: 0001047469-99-033496 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990818 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19990824 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 SEC ACT: SEC FILE NUMBER: 000-21932 FILM NUMBER: 99698207 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 1 8-K - ------------------------------------------------------------------------------- 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: AUGUST 18, 1999 (Date of earliest event reported) CALIFORNIA CULINARY ACADEMY, INC. (Exact name of registrant as specified in its charter) CALIFORNIA 0-21932 94-3042862 (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 625 POLK STREET, SAN FRANCISCO, CALIFORNIA, 94102 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (415) 771-3536 - ------------------------------------------------------------------------------- Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) On August 18, 1999, the Registrant informed Deloitte & Touche LLP ("Deloitte"), its current independent accountants, that effective immediately they had been dismissed as the Registrant's principal independent accountants. Neither Deloitte's Report dated September 24, 1998 on the Registrant's financial statements for the year ended June 30, 1998 nor its Report dated September 15, 1997 (October 3, 1997 as to Note 12) on the Registrant's financial statements for the year ended June 30, 1997 contained an adverse opinion or a disclaimer of opinion, and neither Report was qualified or modified as to uncertainty, audit scope or accounting principles. The decision to dismiss Deloitte and engage new auditors was recommended by Management, and approved by the Audit Committee of the Company. During the Registrant's fiscal years ended June 30, 1997 and 1998, and through August 18, 1999, there have been no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Deloitte's satisfaction, would have caused them to make reference to the subject matter of such disagreement in connection with their Report on the financial statements for such years. During the Registrant's fiscal years ended June 30, 1997 and 1998, and through August 18, 1999 there have been no reportable events. (b) On August 18, 1999, the Registrant engaged the firm of Rooney Ida Nolt & Ahern, Certified Public Accountants ("RINA") as accountants to audit the Registrant's financial statements commencing with its 1999 fiscal year. The Registrant has not, during its fiscal years ended June 30, 1997 and 1998 and through August 18, 1999, consulted with, and received any written or oral advice from, RINA regarding (i) any matter, including the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Registrant's financial statements, which advice was an important factor considered by the Registrant in reaching a decision as to such accounting, auditing or financial reporting issue, or (ii) any disagreement with Deloitte & Touche LLP, its former accountants, or any reportable event. Item 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits 16 Letter of Deloitte & Touche LLP regarding change in certifying accountant. -2- 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. Dated: August 24, 1999. CALIFORNIA CULINARY ACADEMY, INC. By /s/ Charles E. White ----------------------------------------- Charles E. White Chief Financial Officer -3- EXHIBIT INDEX -------------
Exhibit No. Sequential Page No. - ----------- ------------------- 16 Letter of Deloitte & Touche LLP regarding change in certifying accountant. 5
-4- EX-16 2 EXHIBIT 16 [DELOITTE & TOUCHE LLP LETTERHEAD] August 19, 1999 Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4(a) of Form 8-K of California Culinary Academy dated August 18, 1999. Yours truly, /s/ Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----