COMPUTER AUTOMATION SYSTEMS INC
8-K, 2000-03-02
COMPUTER PROGRAMMING SERVICES
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<PAGE>

                                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 and Exchange Act


                             February 28, 2000
                             ----------------
                              Date of Report
                    (Date of earliest event reported)


                Computer Automation Systems, Inc.
                        ----------------
            (Exact name of registrant as specified in its charter)


Nevada                              0-27419                  75-2749166
- ------                              -------                  ----------
(State or other            (Commission File Number)         (IRS Employer
jurisdiction of                                           Identification No.)

                        1825 East Plano Parkway, Suite #200
                             Plano, Texas 75074
                       -------------------------------------
                   (Address of Principal Executive Offices)


                                (972) 578-3128
                                --------------
                        (Registrant's Telephone Number)

                                     N/A
                                --------------
          (Former Name or Former Address if changed Since Last Report)

<PAGE>

Item 1.     Changes in Control of Registrant.
            ---------------------------------

            None, not applicable.

Item 2.     Acquisition or Disposition of Assets.
            -------------------------------------

            None, not applicable.




Item 3.     Bankruptcy or Receivership.
            ---------------------------

            None, not applicable.

Item 4.     Changes in Registrant's Certifying Accountant.
            ----------------------------------------------

            Mantyla McReynolds, Certified Public Accountants, of Salt Lake
City, Utah, audited the financial statements of the Registrant for the calendar
years ended December 31, 1998, and 1997; these financial statements accompanied
the Registrant's Registration Statement on Form 10-SB, as amended, which was
previously filed with the Securities and Exchange Commission and which is
incorporated herein by reference.

            On February 28, 2000, the Board of Directors of the Registrant
unanimously resolved to engage King Griffin & Adamson P.C., Certified Public
Accountants, of Dallas, Texas, to audit the Registrant's financial statements
for the calendar year ended December 31, 1999.

            There were no disagreements between the Registrant and Mantyla
McReynolds, whether resolved or not resolved, on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved, would have caused it to make reference to the
subject matter of the disagreement in connection with its reports.

            The report of Mantyla McReynolds did not contain any adverse
opinion or disclaimer of opinion, and was not qualified or modified as to
uncertainty, audit scope or accounting principles.

            During the Registrant's three most recent calendar years, and since
then, neither Mantyla McReynolds nor King Griffin & Adamson P.C. has advised
the Registrant that any of the following exists or is applicable:

            (1) That the internal controls necessary for the Registrant to
                develop reliable financial statements do not exist, that
                information has come to their attention that has led them
                to no longer be able to rely on management's
                representations, or that has made them unwilling to be
                associated with the financial statements prepared by
                management;

            (2) That the Registrant needs to expand significantly the scope
                of its audit, or that information has come to their
                attention that if further investigated may materially impact
                the fairness or reliability of a previously issued audit
                report or the underlying financial statements or any other
                financial presentation, or cause them to be unwilling to
                rely on management's representations or be associated with
                the Registrant's financial statements for the foregoing
                reasons or any other reason; or

            (3) That they have advised the Registrant that information has
                come to their attention that they have concluded materially
                impacts the fairness or reliability of either a previously
                issued audit report or the underlying financial statements
                for the foregoing reasons or any other reason.

          During the Registrant's three most recent calendar years and since
then, the Registrant has not consulted King Griffin & Adamson P.C. regarding
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 Registrant's financial statements or any other financial presentation
whatsoever.

          The Registrant has provided Mantyla McReynolds with a copy of the
disclosure provided under this caption of this Report, and has advised it to
provide the Registrant with a letter addressed to the Securities and Exchange
Commission as to whether it agrees or disagrees with the disclosures made
herein.  A copy of its response is attached hereto and incorporated herein by
this reference.  See Item 7 of this Report.

Item 5.     Other Events.
            ---------------------

              None; not applicable.

Item 6.     Resignations of Directors and Executive Officers.
            -------------------------------------------------

          None, not applicable.

Item 7.     Financial Statements and Exhibits.

            (a) Financial Statements of Businesses Acquired.

            None, not applicable.

         (b) Pro Forma Financial Information.

            None, not applicable.

            (c)  Exhibits.


     Description of Exhibit              Exhibit Number
     ----------------------              --------------

     Letter on change in certifying       16
     accountants

Item 8.     Change in Fiscal Year.
            ----------------------

            None, not applicable.

                             SIGNATURES

          Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this Report to be signed on its behalf by
the undersigned hereunto duly authorized.

                                  COMPUTER AUTOMATION SYSTEMS, INC.


          Dated: 03-01-2000                 By: /s/ Michael E. Cherry
                 ----------                  --------------------
                                             Michael E. Cherry, Chief
                                              Executive Officer and Director





    [LETTERHEAD OF MANTYLA McREYNOLDS, A PROFESSIONAL CORPORATION]


                                           February 28, 2000


Securities and Exchange Commission
450 5th Street N.W.
Washington, D.C. 20549


Re: COMPUTER AUTOMATION SYSTEMS, INC., a Nevada corporation, Commission file
No. 0-27419


Ladies and Gentlemen:

We were previously the independent accountants for COMPUTER AUTOMATION SYSTEMS,
INC. ("Company") and on July 10, 1999, we reported on the financial statements
of the Company for the year ended December 31, 1998.

We have read the Company's statements included under Item 4 of its current
report on Form 8-K dated February 28, 2000, and have no disagreements with the
disclosure made therein as it related to Mantyla McReynolds.

                                            Very truly yours,

                                            /s/ Mantyla McReynolds

                                            MANTYLA McREYNOLDS





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