-----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, HTmJhiSOeWxRfoKVmviDiyj5VnFdnMP4ZCY8A9K7V4F8CUBeGvLOuwTu+mqtevjF NiZkvZS3lUDP6404gkH1rA== 0000950134-01-509836.txt : 20020413 0000950134-01-509836.hdr.sgml : 20020413 ACCESSION NUMBER: 0000950134-01-509836 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011220 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20011227 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ACTIVE IQ TECHNOLOGIES INC CENTRAL INDEX KEY: 0000912875 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-AUTO & HOME SUPPLY STORES [5531] IRS NUMBER: 412004369 STATE OF INCORPORATION: CO FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-12401 FILM NUMBER: 1823749 BUSINESS ADDRESS: STREET 1: 601 CARLSON PARKWAY STREET 2: SUITE 1500 CITY: MINNETONKA STATE: MN ZIP: 55305 BUSINESS PHONE: 9524495000 MAIL ADDRESS: STREET 1: 601 CARLSON PARKWAY STREET 2: SUITE 1500 CITY: MINNETONKA STATE: MN ZIP: 55305 FORMER COMPANY: FORMER CONFORMED NAME: METEOR INDUSTRIES INC DATE OF NAME CHANGE: 19960313 8-K 1 c66735e8-k.txt FORM 8-K ACTIVE IQ TECHNOLOGIES ================================================================================ 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 20, 2001 ACTIVE IQ TECHNOLOGIES, INC. -------------------------------------------------- (Exact Name of Registrant as Specified in Charter) Minnesota 0-27968 41-2004369 - ---------------------------- ------------ ------------------- (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 601 Carlson Parkway, Suite 1550 Minnetonka, Minnesota 55305 - ---------------------------------------- ---------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (952) 449-5000 (Former Name or Former Address, if Changed Since Last Report) ================================================================================ ITEM 4. CHANGES IN REGISTANT'S CERTIFYING ACCOUNTANT. (a) Previous independent accountants. (i) On December 20, 2001, the Company and Arthur Andersen LLP ("AA") agreed to terminate their relationship whereby AA had previously served as the Company's independent accountants. (ii) The report of AA on the financial statements of the Company for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The Company's Audit Committee and Board of Directors participated in and approved the decision to change independent accountants on December 18, 2001. (iv) In connection with its audit of the financial statements for the 2000 and 1999 fiscal years and through December 20, 2001, there were no disagreements with AA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of AA, would have caused AA to make reference to such disagreements in their report on the financial statements for such years. (v) During the 2000 and 1999 fiscal years and through December 20, 2001, there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. (vi) The Company has requested that AA furnish it with a letter addressed to the Securities and Exchange Commission(the "Commission") stating whether or not it agrees with the above statements. A copy of such letter, dated December 27,2001, is filed as Exhibit 16.1 to this Form 8-K. (b)New independent accountants. On December 21, 2001, the Company engaged Virchow, Krause & Company, LLP ("Virchow") as its new independent accountants. Such engagement was approved by the Company's Audit Committee and Board of Directors on December 20, 2001. In the Company's two most recent fiscal years and any subsequent interim period to the date hereof, the Company has not consulted with Virchow 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 financial statements, and neither a written report was provided to the Company nor oral advice was provided that Virchow 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. 2 ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. The following exhibits are filed as part of this report: ----------------------------- ------------------------------------- Exhibit Number Description ----------------------------- ------------------------------------- 16.1 Letter from Arthur Andersen LLP dated December 27, 2001 ----------------------------- ------------------------------------- SIGNATURES 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 thereunto duly authorized. Active IQ Technologies, Inc. Dated: December 27, 2001 By /s/ D. Bradly Olah -------------------------------------- D. Bradly Olah Its: Chief Executive Officer 3 INDEX TO EXHIBITS
Exhibit Item Method of Filing - ------- ---- ---------------- 16.1 Letter from Arthur Andersen, LLP dated December 27, 2001 Filed herewith electronically
4 EX-16.1 3 c66735ex16-1.txt LETTER FROM ARTHUR ANDERSEN LLP EXHIBIT 16.1 Office of the Chief Accountant SECPS Letter File Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, D.C. 20549 December 27, 2001 Dear Sir/Madam We have read paragraphs (a) and (b) of Item 4 included in the Form 8-K dated December 20, 2001 of Active IQ Technologies, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP By Brent G. Blackey LLH Copy to: D. Bradly Olah, Chief Executive Officer, Active IQ Technologies, Inc. -----END PRIVACY-ENHANCED MESSAGE-----