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UNITED STATES
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): September 29, 2000
AMERICAN PLUMBING & MECHANICAL, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 333-81139 76-0577626
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
1905 Louis Henna Blvd.
Round Rock, Texas 78664
(Address of principal executive offices) (Zip Code)
(512) 246-5200
(Registrant's telephone number, including area code)
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ITEM 4 Changes in Registrant's Certifying Accountant
(a) On September 29, 2000, American Plumbing & Mechanical, Inc. dismissed
Arthur Andersen LLP ("Arthur Andersen") as the Company's independent
accountants. The Company has engaged Deloitte & Touche LLP ("Deloitte &
Touche") as its new independent accountants effective immediately. The decision
to change the Company's independent accountants was approved by the Company's
Audit Committee.
(b) Arthur Andersen's reports on the Company's consolidated financial
statements for the years ended December 31, 1999 and 1998, respectively, did
not contain an adverse opinion or disclaimer of opinion, nor were such reports
qualified or modified as to uncertainty, audit scope, or accounting principles.
(c) During the two years ended December 31, 1999 and the subsequent interim
period preceding the decision to change independent accountants, there were no
disagreements with Arthur Andersen on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreement(s), if not resolved to the satisfaction of Arthur Andersen,
would have caused it to make a reference to the subject matter of the
disagreement(s) in connection with its reports covering such periods.
(d) During the two years ended December 31, 1999 and the subsequent interim
period preceding the decision to change independent accountants, there were no
"reportable events" (hereinafter defined) requiring disclosure pursuant to Item
304(a)(1)(v) of Regulation S-K promulgated under the Securities Act of 1933. As
used herein, the term "reportable event" means any of the items listed in
paragraphs (a)(1)(v)(A)-(D) of Item 304 of Regulation S-K.
(e) Effective September 29, 2000, the Company engaged Deloitte & Touche as
its independent accountants. During the two years ended December 31, 1999 and
the subsequent interim period preceding the decision to change independent
accountants, neither the Company nor anyone on its behalf consulted Deloitte &
Touche regarding either the application of accounting principles to a specified
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the Company's consolidated financial statements, nor has
Deloitte & Touche provided to the Company a written report or oral advice
regarding such principles or audit opinion.
(f) The Company has requested that Arthur Andersen furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements, and Arthur Andersen has agreed to furnish
such letter within ten (10) business days after the filing of this Form 8-K.
The Company will file such letter by an amendment to this Form 8-K within two
(2) business days after its receipt.
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.
AMERICAN PLUMBING & MECHANICAL, INC.
By: /s/ Robert A. Christianson
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Robert A. Christianson
President and Chief
Executive Officer
Date: October 6, 2000
