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 10, 2001
FRONTLINE COMMUNICATIONS CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 000-24223 13-13950283
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
One Blue Hill Plaza, P.O. Box 1548, Pearl River, New York 10965
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (845) 623-8553
--------------------------------------------------------------------------------
Former name or former address, if changed since last report
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant.
(a)(1)
(i) On January 10, 2001, Frontline Communications Corporation. (the
"Company") dismissed BDO Seidman, LLP ("BDO") as its principal independent
accountant.
(ii) Neither of BDO's reports on the financial statements of the Company
for the fiscal years ended December 31, 1998 or December 31, 1999 contained an
adverse opinion or a disclaimer of opinion, nor was qualified or modified as to
uncertainty, audit scope or accounting principles.
(iii) The decision to change accountants was recommended and approved by
the Audit Committee of the Company's Board of Directors, and approved by the
Company's Board of Directors.
(iv) During the fiscal years ended December 31, 1998 and December 31, 1999
and during the period from January 1, 2000 through January 10, 2001, there were
no disagreements with BDO on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure or any reportable
event.
(a)(2)
On January 10, 2001 the Company engaged Goldstein Golub Kessler LLP as the
Company's principal independent accountant to audit the financial statements of
the Company for the year ended December 31, 2000.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c). Exhibits.
16. Letter from BDO Seidman, LLP regarding change in certifying accountant.
-2-
<PAGE>
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 thereunto duly authorized.
FRONTLINE COMMUNICATIONS CORPORATION
By: /s/ Stephen Cole-Hatchard
----------------------------------
Stephen Cole-Hatchard
Chief Executive Officer
(Duly authorized officer)
Date: January 12, 2001
-3-
