DCH TECHNOLOGY INC
8-K, 2000-06-07
INDUSTRIAL INORGANIC CHEMICALS
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                                 UNITED STATES
                      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): May 30, 2000


                             DCH TECHNOLOGY, INC.
                             --------------------
            (Exact name of registrant as specified in its charter)

                                   000-26957
                                   ---------
                           (Commission File Number)

               Colorado                                   84-1349374
               --------                                   ----------
         (State or other jurisdiction       (I.R.S. Employer Identification No.)
     of incorporation or organization)


                  27811 Avenue Hopkins #6, Valencia, CA 91355
                  -------------------------------------------
          (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 30, 2000, Registrant terminated its relationship with its
independent certified accountants, Lucas, Horsfall, Murphy & Pindroh. The
termination was authorized by the Registrant's Audit Committee and approved by
the Board of Directors. Lucas, Horsfall, Murphy & Pindroh 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 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, there were no disagreements with the former
accountant on any matter of accounting procedures, or practices, financial
statement disclosure, or auditing scope or procedures, which disagreement, 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 the same date, 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 most recent fiscal years and
the subsequent period prior to such appointment, the Company has not consulted
the newly engaged accountant 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.

     In accordance with the rules of the Securities and Exchange Commission, the
Registrant has requested Lucas, Horsfall, Murphy & Pindroh 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
--------------     ----------------------

16.2               Letter of Lucas, Horsfall, Murphy & Pindroh

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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 report to be signed on
its behalf by the undersigned, thereunto duly authorized.


                              DCH TECHNOLOGY, INC.

Date: May 30, 2000            By: /s/ David A. Walker
                                 ---------------------
                                 David A. Walker, President
                                 (Principal Accounting and Financial Officer)

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