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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 of 15 (d)
of securities Exchange Act of 1934
Date of Report (Date of earliest event reported): January 4, 2001
PANORAMIC CARE SYSTEMS, INC.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
333-76427
(Commission File Number)
84-1165714
(IRS Employer Identification No.)
11432 Tesson Ferry Road, St. Louis, Missouri 63123
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 314-849-8878
Item 4. Changes in Registrant's Certifying Accountant.
On January 4, 2001, the Board of Directors of Panoramic Care Systems,
Inc. (the "Company") voted to replace Hein + Associates, LLP with Rubin, Brown,
Gornstein & Co., LLP as the Company's independent accountants for the year
ending December 31, 2000.
The reports of Hein + Associates, LLP on the Company's financial
statements for the past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles. In
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connection with the audits of the Company's financial statements for each of the
two fiscal years ended December 31, 1998 and December 1999, and in the
subsequent interim period, there were no disagreements with Hein + Associates,
LLP on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Hein + Associates, LLP would have caused them to make reference
to the matter in their report.
During the two most recent fiscal years through the subsequent interim
period, there have been no reportable events as defined in Regulation S-K Item
304 (a) (1) (v).
The Company has provided Hein + Associates, LLP with a copy of the
disclosure contained herein and has requested that they provide the Company with
a letter addressed to the Securities and Exchange Commission stating whether
they agree with the disclosure. Hein + Associates, LLP has provided such a
letter, which is filed as an exhibit to this Current Report on Form 8-K.
On January 4, 2001, the Company engaged Rubin, Brown, Gornstein & Co.,
LLP as its principal accountants to audit the financial statements for the year
ending December 31, 2000. During fiscal 1998 and 1999 and in the subsequent
interim period, the Company has not consulted Rubin, Brown, Gornstein & Co., LLP
on items which concerned the application of accounting principles generally, or
to a specific transaction or group of transactions, either completed or
proposed, or the type of audit opinion that might be rendered on the Company's
financial statements.
Item 7. Financial Statements and Exhibits
C. Exhibits
Exhibit 16 Letter re Change in Certifying Accountant dated
SIGNATURE
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.
Date: By:
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