SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(b) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 22, 1996
NUKO INFORMATION SYSTEMS, INC.
(Exact name of registrant as specified in its charter)
NEW YORK
(State or other jurisdiction of incorporation)
2-31438 16-0962874
(Commission File No.) (I.R.S. Employer Identification No.)
2235 Qume Drive
San Jose CA, 94131
(Address of principal executive offices)
(408) 526-0288
(Registrant's telephone number, including area code)
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) DISMISSAL OF INDEPENDENT ACCOUNTANT. On July 22, 1996, the
Registrant's Board of Directors, upon recommendation of its Audit Committee,
dismissed Grant Thornton LLP ("Grant Thornton" ) as the Registrant's principal
independent accountant engaged to audit the Registrant's financial statements.
The independent auditor's report of Grant Thornton on the consolidated
financial statements of the Registrant for the eight months ended December 31,
1995, and for the years ended April 30, 1994 and 1995, included in the Form 10-K
for December 31, 1995, contained no adverse opinion or disclaimer of opinion and
was not qualified as to uncertainty, audit scope or accounting principal.
In connection with the Registrant's audit for the eight months ended
December 31, 1995, and for the fiscal years ended April 30, 1994 and 1995, and
in the subsequent interim period prior to Grant Thornton's dismissal on July 22,
1996, (i) there were no disagreements with Grant Thornton on any matter of
accounting principals or practices, financial statement disclosure, or auditing
scope or procedure which disagreements, if not resolved to the satisfaction of
Grant Thornton, would have caused Grant Thornton to make reference to the
subject matter of the disagreement in connection with their report; and (ii) the
matters stated in item 304 (a) (iv) (B) of Regulation S-B where applicable.
The Registrant has requested Grant Thornton to furnish the Registrant
with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the statement made by the Registrant above, and if not,
to state the respects in which it does not agree. The Registrant shall provide
Grant Thornton with a copy of this Form 8-K no later than on the day this Form
8-K is filed with the Securities and Exchange Commission. As Grant Thornton is
unavailable to supply the letter described above at the time of filing this 8-K,
the Registrant will request Grant Thornton to provide the letter as promptly as
possible so that the Registrant can file the letter with the SEC within ten (10)
business days after the filing of this Form 8-K.
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.
NUKO INFORMATION SYSTEMS, INC.
Date: August 1, 1996 By: John Gorman
Name: John Gorman
Title: Vice President Finance and Chief
Financial Officer
(Chief Accounting and Financial Officer)
