-----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, AHiUvEEnul3ii+QzqnZ3ujZOMhrTbL1JhNcmDmmwc9Ri1LaH4NcrttiGN/ZA9cqs jm8n38iYQMciMG3QH7cz/g== 0000950134-00-010703.txt : 20001225 0000950134-00-010703.hdr.sgml : 20001225 ACCESSION NUMBER: 0000950134-00-010703 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20001218 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 20001222 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DAISYTEK INTERNATIONAL CORPORATION /DE/ CENTRAL INDEX KEY: 0000887403 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-PAPER AND PAPER PRODUCTS [5110] IRS NUMBER: 752421746 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-25400 FILM NUMBER: 795007 BUSINESS ADDRESS: STREET 1: 500 N CENTRAL EXPRWY CITY: PLANO STATE: TX ZIP: 75074 BUSINESS PHONE: 9728814700 MAIL ADDRESS: STREET 1: 500 N CENTRAL EXPWY CITY: PLANO STATE: TX ZIP: 75074 8-K 1 d82839e8-k.txt FORM 8-K 1 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 18, 2000 Daisytek International Corporation (Exact Name of Registrant as Specified in Charter) Delaware 0-25400 75-2421746 --------------- ------------ ------------------- (State or other (Commission (I.R.S. Employer jurisdiction of File Number) Identification No.) incorporation) 1025 Central Expressway South, Suite 200 Allen, Texas 75013 (Address of Principal Executive Offices, including zip code) (972) 881-4700 (Registrant's Telephone Number, including area code) N/A (Former Name or Former Address, if Changed Since Last Report) 2 ITEM 4. CHANGES IN CERTIFYING ACCOUNTANT. (a) Information Required by Item 304(a)(1) of Regulation S-K. (i) On December 18, 2000, Daisytek International Corporation (the "Company"), dismissed Arthur Andersen LLP ("Arthur Andersen") as the Company's independent public accountants. (ii) The reports of Arthur Andersen on the Company's financial statements for the fiscal years ended March 31, 1999 and March 31, 2000 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The decision to change accountants was recommended by the Audit Committee of the Board of Directors of the Company, and approved by the Board of Directors of the Company. (iv) In connection with the audits of the Company's financial statements for each of the fiscal years ended March 31, 1999 and March 31, 2000, and in the subsequent interim periods, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures which, if not resolved to the satisfaction of Arthur Andersen, would have caused Arthur Andersen to make reference to such matter in connection with its report. (v) During the two most recent fiscal years and through the date of dismissal there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (b) On December 18, 2000 the Audit Committee of the Board of Directors recommended the engagement of Ernst & Young LLP ("Ernst & Young") as the Company's independent public accountants for its fiscal year ending March 31, 2001 and this decision was approved by the Board of Directors of the Company on December 18, 2000. During the two most recent fiscal years and through the date of engagement, the Company has not consulted with Ernst & Young on items regarding either: (1) the application of accounting principles to a specified transaction, either completed or proposed; (2) the type of audit opinion that might be rendered on the financial statements; or (3) the subject matter of any disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K) with the Company's former auditor. The Company has furnished Arthur Andersen with a copy of the foregoing disclosure and requested Arthur Andersen to furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the foregoing statements. A copy of the letter of Arthur Andersen to the Securities and Exchange Commission, dated December 22, 2000, is filed as Exhibit 16 hereto. 2 3 ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (a) Financial statements of business acquired Not applicable (b) Pro forma financial information Not applicable (c) Exhibits 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated December 22, 2000. 3 4 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. DAISYTEK INTERNATIONAL CORPORATION By: /s/ RALPH MITCHELL --------------------------------------- Ralph Mitchell Chief Financial Officer, Executive Vice President - Finance Dated: December 22, 2000 5 Index to Exhibits
Exhibit Number Description ------- ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated December 22, 2000 regarding change in certifying accountant.
EX-16 2 d82839ex16.txt LETTER FROM ARTHUR ANDERSEN LLP 1 EXHIBIT 16 December 22, 2000 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read paragraph (a) of Item 4 included in the Form 8-K dated December 18, 2000 of Daisytek International Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP cc: Mr. Ralph Mitchell, CFO, Daisytek International Corporation -----END PRIVACY-ENHANCED MESSAGE-----