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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
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PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): April 27, 2000
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BIRMAN MANAGED CARE, INC.
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(Exact name of Registrant as specified in its charter)
Delaware 000-22127 62-1584092
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(State or other jurisdiction (Commission File Number) (I.R.S. EIN)
of incorporation)
1025 Highway 111 South, Cookeville, Tennessee 38501
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (931) 372-7800
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NO CHANGE
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrants Certifying Accountant.
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On April 27, 2000 the registrant, pursuant to the
recommendation of the Audit Committee of the
registrant's Board of Directors engaged Joseph
Decosimo and Company, LLP ("Decosimo") as its
principal accountant to audit the registrant's
financial statements for its fiscal year ending June
30, 2000 and to review its financial statements for
the quarter ending March 31, 2000. Marlin &
Edmondson, PC ("Marlin"), audited the registrant's
financial statements for the fiscal year ending June
30, 1999 and during the fiscal year ending June 30,
2000, began to provide bookkeeping and day to day
accounting services for the registrant. For this
reason, Marlin advised the registrant that it should
retain another independent auditor to perform
auditing services.
Former Accountant.
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Marlin's report on the financial statements during
the term of its service to the registrant did not
contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty,
audit scope or accounting principles. During the
registrant's last two fiscal years and the interim
period preceding Marlin's resignation, no other
reportable events as defined in Regulation S-B Item
304(a)(1) occurred that must be reported herein. The
registrant has requested that Marlin provide a letter
addressed to the Securities and Exchange Commission
commenting upon the statements made by the registrant
herein.
Newly Engaged Accountant.
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Commencing April 27, 2000, Decosimo was engaged as
the principal accountant to audit the registrant's
financial statements for its fiscal year ending June
30, 2000 and to review its financial statements for
the quarter ending March 31, 2000. During the most
recent two fiscal years and during the interim period
prior to engaging Decosimo neither the registrant nor
anyone on its behalf consulted Decosimo regarding:
(i) the application of accounting principles to a
specified transaction, either completed or proposed;
(ii) the type of audit opinion that might be rendered
on the registrant's financial statements; (iii) any
matter that was the subject of a disagreement or a
reportable event as defined in Regulation S-B Item
304(a)(1). During the above-described period, neither
the registrant nor anyone on its behalf
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received a written report or oral advice from
Decosimo. The registrant has provided Decosimo the
opportunity to review this report and provide a
letter addressed to the Securities and Exchange
Commission that contains any new information,
clarification of the registrant's views, or the
respects in which it does not agree with the
statements made by the registrant in this report on
Form 8-K.
SIGNATURE
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.
BIRMAN MANAGED CARE, INC.
Dated: May 4, 2000 By: /s/ David N. Birman, M.D.
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David N. Birman, M.D., Chairman
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