-----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, AGVgU01nulU0ifSAW4iYhsg9kVjWIOj5emsT6MwiWaWLm+jqhQLwtO5KTlvbty4O R8OdieH17UxFMtKkpisuBw== 0000950135-02-003005.txt : 20020614 0000950135-02-003005.hdr.sgml : 20020614 20020614162426 ACCESSION NUMBER: 0000950135-02-003005 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020614 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CONCORD COMMUNICATIONS INC CENTRAL INDEX KEY: 0000915290 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-PREPACKAGED SOFTWARE [7372] IRS NUMBER: 042710876 STATE OF INCORPORATION: MA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23067 FILM NUMBER: 02679668 BUSINESS ADDRESS: STREET 1: 600 NICKERSON RD CITY: MARLBORO STATE: MA ZIP: 01752 BUSINESS PHONE: 5084604646 MAIL ADDRESS: STREET 1: 600 NICKERSON RD CITY: MARLBORO STATE: MA ZIP: 01752 8-K 1 b43407cce8vk.txt CONCORD COMMUNICATIONS, INC. 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): June 14, 2002 Concord Communications, Inc. - -------------------------------------------------------------------------------- (Exact Name of Registrant as Specified in Charter) MASSACHUSETTS 0-23067 04-2710876 - ---------------------------- ---------------- ------------------- (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No.) 600 NICKERSON ROAD, MARLBORO, MASSACHUSETTS 01752 - ------------------------------------------------ ---------------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (508) 460-4646 -------------- Not applicable - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT. On June 10, 2002, Concord Communications, Inc. (the "Company") dismissed Arthur Andersen LLP ("AA"), as the Company's independent certifying accountants. The dismissal of AA was approved by the Audit Committee of the Company's Board of Directors. The reports of AA with respect to the Company for fiscal years 2001 and 2000 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. During fiscal years 2001 and 2000 and through June 10, 2002, there were no disagreements between the Company and 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 the subject matter of the disagreements in its report on the Company's financial statements for such years. During fiscal years 2001 and 2000 and through June 10, 2002, there were no "reportable events" as that term is defined in Item 304(a)(1)(v) of Regulation S-K. Pursuant to Item 304(a)(3) of Regulation S-K, the Company has requested that AA furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not AA agrees with the above statements. A copy of such letter, dated June 10, 2002, is attached as Exhibit 16 to this Form 8-K. On June 11, 2002, the Company engaged PricewaterhouseCoopers LLP ("PWC") as its independent certifying accountants for the year ending December 31, 2002. The appointment of PWC was approved by the Audit Committee of the Company's Board of Directors. During fiscal years 2001 and 2000 and through June 10, 2002, the Company did not consult with PWC 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 or (ii) any matter that was the subject of a disagreement or reportable event with AA. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. EXHIBITS. EXHIBIT NO. DESCRIPTION ----------- ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated June 10, 2002 pursuant to Item 304(a)(3) of Regulation S-K. SIGNATURES Pursuant to the requirements of the Securities Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. CONCORD COMMUNICATIONS, INC. Date: June 14, 2002 By: /s/ Melissa Cruz ------------------------------------------- Melissa H. Cruz Executive Vice President of Business Services, Chief Financial Officer and Treasurer EXHIBIT INDEX EXHIBIT NO. DESCRIPTION ----------- ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated June 10, 2002 pursuant to Item 304(a)(3) of Regulation S-K EX-16 3 b43407ccexv16.txt LETTER FROM ARTHUR ANDERSEN LLP EXHIBIT 16 LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 June 10, 2002 Dear Sir/Madam: We have read paragraphs 1, 2 and 3 of Item 4 included in the Form 8-K dated June 14, 2002 of Concord Communications, Inc. to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein as they pertain to Arthur Andersen LLP. Very truly yours, /s/ Catherine M. Moy Arthur Andersen LLP cc: Ms. Melissa Cruz, Chief Financial Officer Concord Communications, Inc. -----END PRIVACY-ENHANCED MESSAGE-----