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U.S 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 Report (Date of earliest event reported) January 2, 2001
QC Optics, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Delaware 1-12337 04-2916548
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification
incorporation) Number)
46 Jonspin Road, Wilmington, MA 01887
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(Address of Principal Executive Offices)
(978) 657-7007
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(Registrant's Telephone Number, Including Area Code)
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(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 2, 2001, QC Optics, Inc. and Arthur Andersen LLP mutually
agreed to terminate their audit relationship. Effective January 2, 2001, Arthur
Andersen resigned as our independent auditors. The Board of Directors accepted
the resignation of Arthur Andersen and the Audit Committee approved the
selection of the new independent auditors.
There were no disagreements between us and our former independent
auditors regarding any matters of accounting principles or practices, financial
statement disclosure or auditing scope or procedures in connection with the
audit of each of our fiscal years in the period January 1, 1995 through December
31, 1999 or at any time subsequent thereto and prior to such resignation, which
would have caused Arthur Andersen to make reference to the subject matter of
such disagreement in connection with its report.
The report of Arthur Andersen upon our financial statements for each of
our fiscal years in the period January 1, 1995 through December 31, 1999
contained neither an adverse opinion nor a disclaimer of opinion nor was such
report qualified or modified as to uncertainty, audit scope or accounting
principles.
On January 4, 2001, we engaged the services of Cayer Prescott Clune &
Chatellier, LLP as our new independent auditors.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) The following exhibit is filed herewith:
EXHIBIT NO. TITLE
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16.1 Letter from Arthur Andersen LLP
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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.
QC Optics, Inc.
January 4, 2001 By: /s/ Eric T. Chase
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Eric T. Chase
President
