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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
Current Report Under Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report November 22, 1999
Commission File No. 0-8190
WILLIAMS INDUSTRIES, INCORPORATED
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(Exact name of registrant as specified in its charter)
Virginia 54-0899518
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(State or other jurisdiction of (I.R.S. Employer Identification
incorporation or organization) Number)
2849 Meadow View Road 22042
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(Address of Principal Executive (Zip Code)
Offices)
(703) 560-5196
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(Registrant's telephone Number, including area code)
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Item 4. Changes in Registrant's Certifying Accountant.
(a) (1)
(i) On November 16, 1999, the Company notified Deloitte & Touche LLP (Deloitte)
that it was terminating Deloitte as the Company's principal independent
certifying accountant.
(ii) Neither of Deloitte's reports on the Company's financial statements for the
past two fiscal years contained an adverse opinion or disclaimer of
opinion, nor was either of such reports qualified as to uncertainty, audit
scope, or accounting principles.
(iii) The decision to change accountants was (A) recommended by the Company's
audit committee and (B) approved by the full Board of Directors.
(iv) During the Company's two most recent fiscal years and the subsequent
interim period preceding Deloitte's dismissal, there were no disagreements
between the Company and Deloitte on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which disagreement(s), if not resolved to Deloitte's satisfaction, would
have caused Deloitte to make a reference to the subject matter of the
disagreement(s) in connection with its reports.
(2) The Company engaged Aronson, Fetridge & Weigle of Rockville, Maryland on
November 18, 1999 to be its principal independent certifying accountant.
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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.
Williams Industries, Incorporated
Date: November 22, 1999
/s/ FRANK E. WILLIAMS, III
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Frank E. Williams, III, President
/s/ MARIANNE V. PASTOR
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Marianne V. Pastor, Vice President