0000912057-95-006726.txt : 19950821 0000912057-95-006726.hdr.sgml : 19950821 ACCESSION NUMBER: 0000912057-95-006726 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19950818 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 19950818 SROS: NYSE SROS: PSE FILER: COMPANY DATA: COMPANY CONFORMED NAME: POLARIS INDUSTRIES INC/MN CENTRAL INDEX KEY: 0000931015 STANDARD INDUSTRIAL CLASSIFICATION: [] IRS NUMBER: 411790959 STATE OF INCORPORATION: MN FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-20503 FILM NUMBER: 95565327 BUSINESS ADDRESS: STREET 1: 1225 HIGHWAY 169 NORTH CITY: MINNEAPOLIS STATE: MN ZIP: 55441 BUSINESS PHONE: 6125420500 MAIL ADDRESS: STREET 1: 1225 HIGHWAY 169 NORTH STREET 2: 425 LEXINGTON AVE CITY: MINNESOTA STATE: MN ZIP: 55441 8-K/A 1 8-K/A UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A#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) August 18, 1995 ----------------------------- (August 1, 1995) ----------------------------- POLARIS INDUSTRIES INC. ----------------------- (Exact Name of Registrant as Specified) Minnesota 1-11411 041-1790959 ------------------------------------------------------------------------------ (State or Other Jurisdiction (Commission (I.R.S. Employer of incorporation) File Number) Identification Co.) 1225 Highway 169 North, Minneapolis, Minnesota 55441 ---------------------------------------------------- (Address of Principal Executive Office) Registrant's telephone number, including area code (612) 542-0500 --------------------------- REGISTRATION AND REPORTING UNDER THE SECURITIES EXCHANGE ACT OF 1934 CURRENT REPORTS ON FORM 8-K Item 4. Changes in Registrant's Certifying Accountant --------------------------------------------- (a) Previous independent public accountants (i) On August 1, 1995, McGladrey & Pullen, LLP was dismissed as independent public accountants for Polaris Industries Inc. (the "Company"). (ii) The reports of McGladrey & Pullen, LLP on the financial statements of the Company and its predecessor, Polaris Industries Partners L.P. (the "Predecessor Partnership") for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope or accounting principle. (iii) The Audit Committee of the Board of Directors of the Company participated in and approved the decision to change independent public accountants. (iv) In connection with its audits of the Company or the Predecessor Partnership for the two most recent fiscal years and through August 1, 1995, there have been no disagreements with McGladrey & Pullen, LLP 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 McGladrey & Pullen, LLP would have caused them to make reference thereto in their report on the financial statements for such years and period. (v) During the two most recent fiscal years and through August 1, 1995, there have been no reportable events (as defined in Regulation S-K 304(a) (1) (v)). (vi) The Registrant has requested that McGladrey & Pullen, LLP furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements. A copy of such letter, dated August 18, 1995, is filed as Exhibit 16.1 to this Form 8-K/A#1. (b) New independent public accountants (i) The Registrant engaged Arthur Andersen LLP as its new independent public accountants as of August 1, 1995. During the two most recent fiscal years and through August 1, 1995, the Registrant has not consulted with Arthur Andersen LLP on items which (1) were or should have been subject to SAS 50 or (2) concerned the subject matter of a disagreement or reportable event with the former auditor, (as described in Regulation S-K Item 304(a) (2)). (c) Exhibits 16.1 Letter from McGladrey & Pullen, LLP 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. POLARIS INDUSTRIES INC. (Registrant) Date August 18, 1995 By /s/ W. Hall Wendel, Jr. ------------------ ----------------------- W. Hall Wendel, Jr. Its Chairman and Chief Executive Officer Date August 18, 1995 By /s/ John H. Grunewald ------------------ ----------------------- John H. Grunewald Its Executive Vice President, Chief Financial Officer and Secretary (Principal Vice President, Chief Financial Officer and Secretary) EX-16.1 2 EXHIBIT 16.1 [MCGLADREY & PULLEN, LLP-LETTERHEAD] EXHIBIT 16.1 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously the independent accountants for Polaris Industries Inc. and on February 2, 1995 we reported on the financial statements of Polaris Industries Inc. as of and for the two years ended December 31, 1994. On August 1, 1995, we were dismissed as independent accountants of Polaris Industries Inc. We have read Polaris Industries Inc.'s statements included under Item 4 of its Amendment No. 1 to its Form 8-K dated August 18, 1995, and we agree with such statements. /s/McGladrey & Pullen, LLP Minneapolis, Minnesota August 18, 1995 [LETTERHEAD CONTINUED]