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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 and Exchange Act
February 28, 2000
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Date of Report
(Date of earliest event reported)
Computer Automation Systems, Inc.
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(Exact name of registrant as specified in its charter)
Nevada 0-27419 75-2749166
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
1825 East Plano Parkway, Suite #200
Plano, Texas 75074
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(Address of Principal Executive Offices)
(972) 578-3128
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(Registrant's Telephone Number)
N/A
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(Former Name or Former Address if changed Since Last Report)
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Item 1. Changes in Control of Registrant.
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None, not applicable.
Item 2. Acquisition or Disposition of Assets.
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None, not applicable.
Item 3. Bankruptcy or Receivership.
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None, not applicable.
Item 4. Changes in Registrant's Certifying Accountant.
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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.
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None; not applicable.
Item 6. Resignations of Directors and Executive Officers.
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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
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Letter on change in certifying 16
accountants
Item 8. Change in Fiscal Year.
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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
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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