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UNITED STATES
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): May 31, 2000
DCH TECHNOLOGY, INC.
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(Exact name of registrant as specified in its charter)
000-26957
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(Commission File Number)
Colorado 84-1349374
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(State or other jurisdiction (I.R.S. Employer Identification No.)
of incorporation or organization)
27811 Avenue Hopkins #6, Valencia, CA 91355
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(Address of Principal Executive Offices Including Zip Code)
Registrant's telephone number, including area code: (661) 775-8120
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Effective May 31, 2000, Registrant terminated its relationship with its
independent certified accountants, Lucas, Horsfall, Murphy & Pindroh, LLP. The
termination was authorized by the Registrant's Audit Committee and approved by
the Board of Directors. Lucas, Horsfall, Murphy & Pindroh, LLP was previously
engaged to audit the Company's financial statements. Except for an emphasis of
matter paragraph which indicated an uncertainty relating to the Company's
ability to continue as a going concern, neither of the reports provided by
Lucas, Horsfall, Murphy & Pindroh, LLP for the past two years contained an
adverse opinion or a disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles. During the Company's two
most recent fiscal years and the subsequent period through May 31, 2000, there
were no disagreements with the former accountants on any matter of accounting
procedures, or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements, if not resolved to the satisfaction of the
former accountant, would have caused it to make reference to the subject matter
of the disagreement in connection with its report.
Effective May 31, 2000, the Registrant's Board of Directors approved the
Registrant's engagement of Moss Adams, LLP as the Registrant's new independent
certified public accountants. During the Company's two most recent fiscal years
and the subsequent period prior to such appointment, the Company has not
consulted the newly engaged accountants regarding the application of accounting
principals to a specified transaction or the type of audit opinion that might be
rendered on the Company's financial statements, nor on any matter that was
either the subject of a disagreement or a reportable event.
Moss Adams, LLP reviewed the disclosure provided in this Form 8-K prior to
its filing with the Securities and Exchange Commission.
In accordance with the rules of the Securities and Exchange Commission, the
Registrant has requested Lucas, Horsfall, Murphy & Pindroh, LLP to furnish the
Registrant with a letter to the commission, which letter is filed as an Exhibit
hereto.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Financial statements of business acquired: N/A
(b) Pro forma financial information: N/A
(c) Exhibits. The following Exhibits are attached hereto and incorporated
herein by reference:
Exhibit Number Description of Exhibit
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16.2(a) Letter of Lucas, Horsfall, Murphy & Pindroh, LLP (revised)
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SIGNATURES
Pursuant to the requirements of Section 13 or 15(d) of the Securities
Exchange Act of 1934, the registrant has duly caused this amended report to be
signed on its behalf by the undersigned, thereunto duly authorized.
DCH TECHNOLOGY, INC.
Date: June 26, 2000 By: /s/ David A. Walker
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David A. Walker, President
(Principal Accounting and
Financial Officer)
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