EMB CORP
8-K/A, 1999-01-26
MORTGAGE BANKERS & LOAN CORRESPONDENTS
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<PAGE>
 
                      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):  January 13, 1999

                                        
                                EMB CORPORATION
                                ---------------
            (Exact name of registrant as specified in its charter)



                                        
             Hawaii                      1-11883                 95-3811580 
- -------------------------------    ---------------------    -------------------
(State or other jurisdiction of    (Commission File No.)     (I.R.S. Employer
incorporation or organization)                              Identification No.)



 
        3200 Bristol Street, Eighth Floor, Costa Mesa, California 92626
        ---------------------------------------------------------------
                   (Address of principal executive offices)



     Registrant's telephone number, including area code:   (714)  437-0738



                                      N/A
         -------------------------------------------------------------
         (Former name or former address, if changed since last report)
<PAGE>
 
ITEM 4.  CHANGES IN REGISTRANT'S CERTIFIYING ACCOUNTANT.
         ----------------------------------------------- 

         On January 13, 1999, the Company's independent accountants, Corbin &
Wertz of Irvine, California resigned. At the time of their resignation, Corbin &
Wertz had not prepared any reports nor rendered any other services for the
Company. At no time during the engagement of Corbin & Wertz as independent
accountants for the Company were there any disagreements, whether or not
resolved, on any matter of accounting principles or practices, financial
statement or disclosure or auditing scope or procedure.

         On January 22, 1999, the Company engaged the firm of McKennon Wilson &
Morgan LLP, of Irvine, California, as independent accountants for the Company.
Prior to January 22, 1999, neither the Company, nor anyone on its behalf, had
consulted with McKennon Wilson & Morgan LLP concerning the accounting principles
of any specific completed or contemplated transaction, any type of audit opinion
on the Company's financial statements nor any other material factor which might
be considered by the Company in reaching a decision as to any accounting,
auditing or financial reporting issue.

Item 7.  FINANCIAL STATEMENTS OR EXHIBITS.
         ---------------------------------

         a.  Financial Statements.
             -------------------- 

                   None.

         b.  Exhibits.
             -------- 

             (1)   Letter of Corbin & Wertz, dated January 19, 1999.

SIGNATURES


         Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant had duly caused this report to be signed by the undersigned
hereunto duly authorized.


Date:   January 26, 1999           EMB CORPORATION


                                   /s/ JAMES E. SHIPLEY
                                   _____________________________
                                   James E. Shipley, President



 

<PAGE>
 
                                                                    EXHIBIT 99.1

January 19, 1999




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549


Gentlemen:

We have read Item 4 of Form 8-K dated January 19, 1999 of EMB Corporation and 
are in agreement with the statements contained therein insofar as they relate to
our firm.




                                        /s/ CORBIN & WERTZ

                                        CORBIN & WERTZ
                                        Irvine, California


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