-----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, GcRw5MPgUxdH08RVL582n3ljYua1xwMsjwHAeanQDPV+hAmafBathmJJBO5mBrnW vg/QOgrHpH6osk0511IKRQ== 0000912057-02-022680.txt : 20020531 0000912057-02-022680.hdr.sgml : 20020531 20020531170833 ACCESSION NUMBER: 0000912057-02-022680 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020531 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020531 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ALEXION PHARMACEUTICALS INC CENTRAL INDEX KEY: 0000899866 STANDARD INDUSTRIAL CLASSIFICATION: PHARMACEUTICAL PREPARATIONS [2834] IRS NUMBER: 133648318 STATE OF INCORPORATION: DE FISCAL YEAR END: 0731 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-27756 FILM NUMBER: 02668204 BUSINESS ADDRESS: STREET 1: 352 KNOTTER DRIVE CITY: CHESHIRE STATE: CT ZIP: 06511 BUSINESS PHONE: 2037761790 MAIL ADDRESS: STREET 1: 352 KNOTTER DRIVE CITY: CHESHIRE STATE: CT ZIP: 06511 8-K 1 a2081501z8-k.txt 8-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549-1004 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) MAY 31, 2002 Commission File Number 0-27756 ALEXION PHARMACEUTICALS, INC. ----------------------------- (Exact name of registrant as specified in its charter) DELAWARE 13-3648318 ----------- ---------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 352 KNOTTER DRIVE, CHESHIRE, CONNECTICUT 06410 (Address of principal executive offices) (Zip Code) (203) 272-2596 (Registrant's telephone number, including area code) NOT APPLICABLE --------------- (Former name or former address, if changed since last report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On May 29, 2002, Alexion Pharmaceuticals, Inc. ("the Company") decided to no longer engage Arthur Andersen LLP ("Arthur Andersen" or "AA") as the Company's independent public accountants. This determination followed the Company's decision to seek proposals from other independent accountants to audit the Company's consolidated financial statements for the year ending July 31, 2002. The decision not to renew the engagement of AA was made by the Board of Directors of the Company based upon a recommendation of its Audit Committee. Arthur Andersen's reports on the Company's consolidated financial statements for each of the years ended July 31, 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the years ended July 31, 2001 and 2000 and through the date of this Current Report, there were no disagreements between the Company and Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused it to make reference to the subject matter in connection with its report on the Company's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Arthur Andersen's letter, dated May 31, 2002, stating its agreement with such statements. The Board of Directors, based upon a recommendation of its Audit Committee, will engage PricewaterhouseCoopers LLP as its independent auditors to audit the Company's consolidated financial statements for the year ending July 31, 2002. PricewaterhouseCoopers will commence its engagement with the review of the Company's financial statements for the fiscal third quarter ended April 30, 2002. During the two most recent fiscal years ended July 31, 2001 and 2000 and through May 31, 2002, the Company has not consulted with PricewaterhouseCoopers LLP regarding either (i) 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 consolidated financial statements, and neither a written report was provided to the Company or oral advice was provided that PricewaterhouseCoopers LLP concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing, or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits -------- Exhibit 16.1 Letter from Arthur Andersen LLP to Filed with The Securities and Exchange this document Commission dated May 31, 2002 SIGNATURE Pursuant to the requirements of the Securities and Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. ALEXION PHARMACEUTICALS, INC. (registrant) Date: May 31, 2002 BY: /s/ LEONARD BELL, M.D. --------------------------------- Name: Leonard Bell, M.D. Title: Chief Executive Officer, Secretary and Treasurer (principal executive officer) Date: May 31, 2002 BY: /s/ DAVID W. KEISER ---------------------------------- Name: David W. Keiser Title: President and Chief Operating Officer (principal financial officer) Date: May 31, 2002 BY: /s/ BARRY P. LUKE ---------------------------------- Name: Barry P. Luke Title: Vice President of Finance and Administration (principal accounting officer) EX-16.1 3 a2081501zex-16_1.txt EXHIBIT 16.1 EXHIBIT 16.1 [ ARTHUR ANDERSEN LOGO] May 31, 2002 Office of The Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir, We have read paragraphs 1 through 5 of Item 4 included in the Form 8-K dated May 31, 2002 of Alexion Pharmaceuticals, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained herein. Very truly yours, ARTHUR ANDERSEN LLP CSB Enclosure LT05202B Copies to: Leonard Bell, M.D., Chief Executive Officer, Alexion Pharmaceuticals, Inc. David W. Keiser, President and Chief Operating officer, Alexion Pharmaceuticals, Inc. Barry P. Luke, Vice President of Finance and Administration, Alexion Pharmaceuticals, Inc. -----END PRIVACY-ENHANCED MESSAGE-----