SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): October 12, 2000
BRILLIANT DIGITAL ENTERTAINMENT, INC.
(Exact Name of Registrant as Specified in Charter)
DELAWARE 0-21637 95-4592204
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
6355 TOPANGA CANYON BOULEVARD, SUITE 120
WOODLAND HILLS, CALIFORNIA 91367
(Address of Principal Executive Offices)
(818) 615-1500
(Registrant's Telephone Number)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
The Audit Committee and Board of Directors of Brilliant Digital
Entertainment, Inc. have approved the engagement of BDO Seidman, LLP as
Brilliant's independent auditors for the year ending December 31, 2000 to
replace the firm of PricewaterhouseCoopers, LLP, who were dismissed as auditors
of the Company effective October 12, 2000.
PricewaterhouseCoopers, LLP audited the consolidated balance sheets of
the Company, and the related consolidated statements of operations,
stockholders' deficiency and cash flows for each of the fiscal years ended
December 31, 1998 and 1999 (collectively, the "Financial Statements").
PricewaterhouseCoopers, LLP's reports on the Financial Statements did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.
In connection with the audits of Brilliant's financial statements for
each of the fiscal years ended December 31, 1998 and 1999, and through October
12, 2000, there were no disagreements with PricewaterhouseCoopers, LLP on any
matters of accounting principles or practices, financial statement disclosure,
or auditing scope and procedures which, if not resolved to the satisfaction of
PricewaterhouseCoopers, LLP would have caused PricewaterhouseCoopers, LLP to
make reference to the matter in their report.
Brilliant has requested that PricewaterhouseCoopers, LLP furnish to
Brilliant a letter addressed to the Commission stating whether it agrees with
the above statements. A copy of that letter, dated October 17, 2000, is filed as
Exhibit 99.1 to this Form 8-K.
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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.
Dated: October 16, 2000 BRILLIANT DIGITAL ENTERTAINMENT, INC.
By: /S/ MICHAEL OZEN
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Michael Ozen
Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT PAGE
99.1 Letter from PricewaterhouseCoopers, LLP, dated October 17, 2000 5