SC&T INTERNATIONAL INC
8-K, 1999-04-30
COMPUTER PERIPHERAL EQUIPMENT, NEC
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                       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 Earliest Event Reported: April 23, 1999

                         Commission File Number 0-27382


                           SC & T International, Inc.
             ------------------------------------------------------
             (Exact name of Registrant as specified in its charter)


          Arizona                       0-27382                  86-0737579
- -------------------------------       -----------             ----------------
(State or other jurisdiction of       (Commission             (I.R.S. Employer
 incorporation or organization)       File Number)           Identification No.)


                      7625 East Redfield Road, Scottsdale,
                               Arizona 85260-4063
               ---------------------------------------------------
               (Address of principal executive offices) (Zip Code)


       Registrant's telephone number, including area code (602) 368-9490
                                                          --------------


                 15695 North 83rd Way, Scottsdale, Arizona 85260
           ----------------------------------------------------------
           Former name or Former Address if changed Since Last Report
<PAGE>
ITEM 4. CHANGE IN REGISTRANTS CERTIFYING ACCOUNTANTS

     On April 23, 1999, the Registrant  dismissed its independent auditors Evers
& Company Ltd. effective as of that date.

     On April 23, 1999,  the Registrant  executed an engagement  letter with its
new audit firm,  King, Weber & Associates  P.C.,  Certified Public  Accountants,
1400 E. Southern Avenue, Ste. 735, Tempe, Arizona 85282.

     The previous  accountant's report on the financial  statements for the past
two years did not  contain an adverse  opinion or  disclaimer  of opinion or was
qualified as to audit scope or accounting principles.

     The decision to change  accountants  was approved by the Board of Directors
of the Registrant.

     During the two most recent fiscal years and interim  period,  there were no
disagreements with the former accountants on any matter of accounting principles
or accounting practices,  financial statement  disclosure,  or auditing scope or
procedure.

ITEM 7. EXHIBITS

     99 - Accountants Letter
<PAGE>
                                   SIGNATURES


     Pursuant to the  requirements of Section 13 of the Securities  Exchange Act
of 1934,  the  Company has duly caused this report to be signed on its behalf by
the undersigned, thereunto duly authorized.


                                     SC & T International, Inc.



Date:  April 30, 1999                /s/ James L. Copeland
                                     -------------------------------
                                     James Copeland
                                     Chairman and CEO

EXHIBIT 99

April 30, 1999


Securities and Exchange Commission
450 Fifth Street, NW
Washington, D.C. 20549


Gentlemen:

We have  read  and  agree  with  the  comments  in  Item 4 of  Form  8-K of SC&T
International, Inc. (commission file no. 0-27382) dated April 30, 1999.


Evers & Company, LTD
1440 East Missouri, Suite 175
Phoenix, AZ 85014


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