SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report Pursuant to
Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): March 23, 1999
Optika Inc.
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(Exact Name of Registrant as Specified in its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-28672 95-4154552
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(Commission File Number) (I.R.S. Employer Identification No.)
7450 Campus Drive, Suite 200, Colorado Springs, CO 80920
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(Address of Principal Executive Offices) (Zip Code)
(719) 548-9800
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(Registrant's Telephone Number, Including Area Code)
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(Former Name, Changed Since Last Report)
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Item 4. Change in Registrant's Certifying Accountants
(a) (i) The Registrant's independent public accountants,
PricewaterhouseCoopers, LLP ("PWC"), were dismissed on March
23, 1999.
(ii) PWC's report on the financial statements for either
of the past two years did not contain an adverse opinion or
disclaimer of opinion and was not modified as to uncertainty,
audit scope or accounting principles.
(iii) The decision to dismiss PWC was recommended by the
Registrant's Audit Committee and approved by the Board of
Directors of the Registrant.
(iv) In connection with its audits for the two most
recent fiscal years and through March 23, 1999, there were no
disagreements or reportable events with PWC, on any matter of
accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which, if not
resolved to PWC's satisfaction, would have caused them to make
reference to subject matter of the disagreements in connection
with their reports.
(v) The Registrant has requested that PWC 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
March 23, 1999, is filed as Exhibit 16 to this Form 8-K/A.
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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.
Optika Inc.
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(Registrant)
By: /s/ Steven M. Johnson
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Name: Steven M. Johnson
Title: Chief Financial Officer
Dated: April 2, 1999
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EXHIBIT INDEX
Number Description
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16 Letter from PricewaterhouseCoopers LLP
dated March 23, 1999.
March 23, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Optika, Inc.
We have read Item 4 of Optika, Inc.'s Form 8-K dated March 23, 1999 and are
in agreement with the statements contained in paragraph 4(a) therein.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
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PricewaterhouseCoopers LLP
