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FORM 8-K/A
Securities and Exchange Commission
Washington, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15 (d)
of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) 11/21/96
ON-SITE SOURCING, INC.
(Exact Name of Registrant as specified in its Charter)
DELAWARE 0-20947 54-1648470
(State or other (Commission File (IRS Employer
Jurisdiction of Number) Identification
Incorporation) Number)
1111 N. 19TH STREET, 6TH FLOOR ARLINGTON, VA 22209
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(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number, including area code: 703-276-1123
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) The independent auditor for On-Site Sourcing, Inc. (the "Company"),
Grant Thornton, LLP ("Grant Thornton") was dismissed on November 21, 1996.
Grant Thornton's reports on the financial statements for the past two years
did not contain an adverse opinion or disclaimer of opinion, and were not
modified as to uncertainty, audit scope, or accounting principles. During
the Company's two most recent fiscal years and the subsequent interim period
preceding the dismissal there were no disagreements with Grant Thornton on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to Grant
Thornton's satisfaction, would have caused Grant Thornton to make reference
to the subject matter of the disagreement in connection with its report.
Grant Thornton communicated certain internal control matters to the Company
which meet the definition of reportable events. For the fiscal year ended
December 31, 1995, such reportable events involved recommendations that the
Company develop and maintain stricter internal control policies for the
following areas: accounts receivable, purchases and disbursements, cash
receipts, fixed asset capitalization, inventory, payroll and computer
processing. The Company has implemented systems of internal control which
the Company feels address the issues raised by Grant Thornton.
The Company has requested that Grant Thornton furnish the Company with a
letter addressed to the SEC stating whether or not Grant Thornton agrees with
the above statements. A copy of such letter, dated December 4, 1996 and
received by the Company on December 6, 1996 is filed as Exhibit 16.1.
The Company's Board of Directors and Audit Committee have determined that
it is in the Company's best interests to engage a new independent auditor.
(b) On December 5, 1996, the Company engaged Reznick Fedder & Silverman,
P.C. ("Reznick") of Bethesda, Maryland as its principal accountant to audit
the Company's financial statements. Reznick has represented to the Company
that it has accountants who are competent to handle the Company's changing
needs and who have expertise in the accounting issues affecting the Company.
ITEM 7. EXHIBITS
Exhibit Number Description
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16.1 Letter from Grant Thornton LLP to the
Securities and Exchange Commission
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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.
Date: December 9, 1996 ON-SITE SOURCING, INC.
By: /S/ JOHN S. STOPPELMAN
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John S. Stoppelman - Chairman
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