OZ COM
8-K, 2000-12-11
TELEPHONE COMMUNICATIONS (NO RADIOTELEPHONE)
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<PAGE>   1

                       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


                                December 5, 2000
                         Date of earliest event reported


                                     OZ.COM
             (Exact name of Registrant as specified in its charter)


     California                     000-30701                  95-4560875
(State of incorporation       (Commission File No.)          (IRS Employer
   or organization)                                        Identification No.)


                                 Snorrabraut 54
                               Reykjavik, Iceland
                    (Address of principal executive offices)


                                     IS-105
                                   (Zip code)


                               (011 354) 535-0000
              (Registrant's telephone number, including area code)

<PAGE>   2

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         On December 5, 2000, Registrant dismissed PricewaterhouseCoopers LLP
("PricewaterhouseCoopers") as the Registrant's independent public accountants.
The Audit Committee of the Board of Directors approved the dismissal of
PricewaterhouseCoopers as the Registrant's independent public accountants.

         The reports of PricewaterhouseCoopers on the Registrant's financial
statements for the past two fiscal years or for any subsequent interim period
through December 5, 2000 did not contain any adverse opinion or disclaimer of
opinion and were not modified as to uncertainty, audit scope or accounting
principles.

         Registrant believes that there was no disagreement with
PricewaterhouseCoopers in connection with the audit of the Registrant's
financial statements for Registrant's two most recent fiscal years or for any
subsequent interim period through December 5, 2000, which disagreement if not
resolved to their satisfaction would have caused PricewaterhouseCoopers to make
reference to the subject matter of the disagreements in connection with its
report.

         Registrant has provided PricewaterhouseCoopers with a copy of the
disclosures it is making herein and has requested PricewaterhouseCoopers to
furnish a letter addressed to the Commission stating whether it agrees with the
statements made herein and, if not, stating the respects in which it does not
agree.


<PAGE>   3

                                    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, thereto duly authorized.


                                       OZ.COM


                                       By:  /s/ Robert G. Quinn
                                            ------------------------------------
                                       Name:  Robert G. Quinn
                                       Title: Chief Financial Officer
                                              (Principal Financial and
                                              Accounting Officer)

Date:  December 10, 2000





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