-----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, F1M+dQNYU3Z5heBo8W9e1jDT2Vnw9Ne4o70yCi9A6l9iCy0yZxVuzLMlhl01oa/Z 2IfOhCN3UI/B3n0W3VhYMg== 0001104659-03-016155.txt : 20030730 0001104659-03-016155.hdr.sgml : 20030730 20030730163622 ACCESSION NUMBER: 0001104659-03-016155 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030715 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030730 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENCISION INC CENTRAL INDEX KEY: 0000930775 STANDARD INDUSTRIAL CLASSIFICATION: WHOLESALE-MEDICAL, DENTAL & HOSPITAL EQUIPMENT & SUPPLIES [5047] IRS NUMBER: 841162056 STATE OF INCORPORATION: CO FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-28604 FILM NUMBER: 03811846 BUSINESS ADDRESS: STREET 1: 4828 STERLING DR CITY: BOULDER STATE: CO ZIP: 80302 BUSINESS PHONE: 3034442600 MAIL ADDRESS: STREET 1: 4828 STERLING DR CITY: BOULDER STATE: CO ZIP: 80301 FORMER COMPANY: FORMER CONFORMED NAME: ELECTROSCOPE INC DATE OF NAME CHANGE: 19960502 8-K/A 1 a03-1653_18ka.htm 8-K/A

UNITED STATES
SECURITIES AND EXCHANGE COMMISSION

Washington, D.C.  20549

FORM 8-K/A

Amendment #1

 

CURRENT REPORT

PURSUANT TO SECTION 13 OR 15(d) OF

THE SECURITIES EXCHANGE ACT OF 1934

 

Date of Report (Date of Earliest event reported): July 15, 2003.

 

ENCISION, INC.
(Exact name of Registrant as specified in its charter)

 

Colorado

(State or other jurisdiction

of incorporation)

 

0-28604

(Commission
File Number)

 

84-1162056
(IRS Employer
Identification No.)

 

 

 

 

 

4828 Sterling Dr., Boulder, Colorado

(Address of principal executive offices)

 

 

 

80301
(Zip Code)

 

 

 

 

 

Registrant’s telephone number, including area code (303) 444-2600

 

 

 

ITEM 4.     CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT

                In June, 2003, the Board of Directors of Encision, Inc. directed the Audit Committee of the Board to select a new independent auditing firm.  On July 15, 2003, Encision engaged the firm selected by the Audit Committee, Spicer, Jeffries & Co. as independent auditors for the fiscal year ending March 31, 2004, to replace the firm of KPMG LLP, (“KPMG”) who were dismissed as Encision’s accountants following the fiscal year ended March 31, 2003.

 

                The audit reports of KPMG on the financial statements of Encision as of and for the fiscal year ended March 31, 2003 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.  During Encision’s most recent fiscal year ended March 31, 2003 and the subsequent interim period through July 15, 2003, there were no disagreements between Encision and KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to KPMG’s satisfaction, would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports.

 

                Encision has not consulted with Spicer Jeffries for the two most recent fiscal years through the date of this Report regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-B.

 

                A letter from KPMG LLP is attached as Exhibit 16.1 to this Form 8-K.

 

2

 

ITEM 7.  EXHIBITS

 

                The exhibit index located following the signatures to this Form 8-K lists each of the exhibits filed herewith.

 

3

 

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 hereunto duly authorized.

Encision Inc.

 

Date:  July 29, 2003

/S/ James A. Bowman

 

Name:  James A. Bowman
Title:  President & CEO

 

4

 

Exhibit Index

 

No.

 

Description

16.1

 

Letter from KPMG.

 

 

5

 EX-16.1 3 a03-1653_1ex161.htm EX-16.1

Exhibit 16.1

 

Securities and Exchange Commission

Washington, D.C.  20549

Ladies and Gentlemen:

We were previously principal accountants for Encision Inc. and, under the date of May 2, 2003, we reported on the financial statements of Encision Inc. as of and for the year ended March 31, 2003.  On July 15, 2003, our appointment as principal accountants was terminated.  We have read Encision Inc.’s statements included under Item 4 of its Form 8-K/A dated July 29, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with Encision Inc.’s statement that the change was recommended by the audit committee of the board of directors, nor are we in a position to agree or disagree with Encision Inc.’s statement that Spicer, Jeffries & Co. was not engaged regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on Encision Inc.’s financial statements.

KPMG LLP

Boulder, Colorado
July 29, 2003

 

 

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