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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): August 23, 1999
Clarify Inc.
(Exact Name of Registrant as Specified in Charter)
0-26776
(Commission File Number)
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Delaware 77-0259235
(State or Other Jurisdiction of (I.R.S. Employer Identification No.)
Incorporation)
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2560 Orchard Parkway
San Jose, California 95131
(Address of Principal Executive Offices)
(408) 965-7000
(Registrant's telephone number, including area code)
N/A
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous Independent Accountants.
(i) On August 23, 1999, PricewaterhouseCoopers L.L.P. resigned
as the independent public accountants of Clarify, Inc.
(the "Company"). Effective August 30, 1999, the Company
appointed Deloitte and Touche LLP as the Company's
independent public accountants.
(ii) The reports of PricewaterhouseCoopers L.L.P. on the
financial statements of the Company for each of 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) During the Company's two most recent fiscal years and
through August 23, 1999, the Company has had no
disagreements with PricewaterhouseCoopers L.L.P. 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
PricewaterhouseCoopers L.L.P. would have caused it to make
reference to the subject matter of the disagreement in its
report on the financial statements of the Company for such
years.
(iv) During the Company's two most recent fiscal years and
through August 23, 1999, the Company has had no reportable
events (as defined in Item 304(a)(1)(v) of Regulation
S-K).
(v) The Company has requested that PricewaterhouseCoopers
L.L.P. furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not
it agrees with the statements made in subsections (i),
(ii), (iii) and (iv) above. A copy of such letter, dated
August 24, 1999, is filed as Exhibit 16 to this Form 8-K.
Item 7. Exhibits.
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Exhibit No. Description
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16.1 Letter from PricewaterhouseCoopers L.L.P. dated
August 24, 1999.
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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.
Clarify Inc.
Date: August 24, 1999 By: /s/ Jan Praisner
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Jan Praisner
Vice President of Finance and
Chief Financial Officer
(Principal Financial and Accounting Officer)
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EXHIBIT INDEX
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Exhibit No. Description of Document
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16.1 Letter from PricewaterhouseCoopers L.L.P. dated
August 24, 1999.
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Exhibit 16.1
[LETTERHEAD OF PRICEWATERHOUSECOOPERS L.L.P.]
August 24, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
We have read the statements made by Clarify Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to Item 4 of Form 8-K, as
part of the Company's Form 8-K report dated August 23, 1999. We agree with the
statements concerning our Firm in such Form 8-K.
Very truly yours,
/s/ PricewaterhouseCoopers L.L.P.
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PricewaterhouseCoopers L.L.P.
