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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): February 21, 2000
ISA INTERNATIONALE, INC
(Exact name of registrant as specified in its charter)
Commission File Number: 000-27373
Delaware 41-1890229
(State or other jurisdiction (IRS Employer
of incorporation or organization) identification No.)
1601 E Highway 13
Suite 100
Burnsville, MN 55337
612-736-0619
(Registrant's telephone number)
Item 4. Change in Registrant's Certifying Accountants
Pursuant to a Board of Directors Resolution, the Company has decided to change
its auditors to the accounting partnership of KPMG, Minneapolis, MN.
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Item 4.
Pursuant to a Board of Directors Resolution, the Company has decided to
change its auditors to the accounting partnership of KPMG, Minneapolis,
Minnesota.
In connection with the audits of the calendar years ended December 31, 1997
and 1998, and the subsequent interim period, up to the date of dismissal,
there were no disagreements between the Registrant and Stirtz Bernards Boyden
Surdel & Larter regarding any matter of accounting principles or practice,
financial statement disclosure, or auditing scope or procedure, which
disagreements if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject matter of the
disagreement, and the firm has not advised the registrant of any reportable
events.
The accountant's report on the financial statements for the previous calendar
years did not contain an adverse opinion or a disclaimer of opinion, nor was
it qualified or modified as to audit scope or accounting principles. The
report did include an explanatory paragraph which noted that losses from
operations together with other factors raised substantial doubt about its
ability to continue as a going concern during the ensuing year. Management's
plans in regard to these matters were described in Note 1 of the report.
Filed herewith as an Exhibit is a letter of Stirtz Bernards, et al. addressed
to the Commission, stating agreement with the Registrant's response to this
Item 4.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
The following exhibit is filed with this report: Letter from Stirtz Bernards,
et al to the Commission dated February 21, 2000.
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.
Date: February 21, 2000
ISA INTERNATIONALE INC.
/s/ Gerald F. Durand
President
KPMG
Certified Public Accountants
4200 Norwest Center
90 South Seventh Street
Minneapolis, MN 55402
Telephone: 612-305-5000
Facsimile: 612-305-5039
February 21, 2000
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
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February 21, 2000
Letterhead of : Stirtz Bernards Boyden Surdel & Larter
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously principal accountants for ISA Internationale, Inc. (ISA)
and on April 9, 1999 we reported on the financial statements of ISA as of and
for the two years ended December 31, 1998. On February 16, 2000, we were
dismissed as principal accountants for ISA. We have read ISA's statements
included under Item 4 of its Form 8-K dated February 16, 2000, and we agree
with such statements.
Sincerely,
Stirtz Bernards Boyden Surdel & Larter
Edina, Minnesota
February 21, 2000