CERTRON CORP
8-K, 2000-09-27
MAGNETIC & OPTICAL RECORDING MEDIA
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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): September 18, 2000

                               Certron Corporation
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             (Exact Name of Registrant as Specified in its Charter)


                                   California
--------------------------------------------------------------------------------
                 (State or Other Jurisdiction of Incorporation)

                0-9081                                  95-2461404
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       (Commission File Number)             (IRS Employer Identification No.)


1545 Sawtelle Boulevard
Los Angeles, California                                  90025
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(Address of Principal Executive Offices)               (Zip Code)


                                 (323) 914-0300
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              (Registrant's Telephone Number, Including Area Code)

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         (Former name or former address, if changed since last Report.)


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Item 4.  Changes in Registrant's Certifying Accountants

     Singer Lewak Greenbaum & Goldstein LLP (the "Former Accountants") was
previously the principal accountants for Certron Corporation ("Certron"). On
September 18, 2000, that firm's appointment as principal accountants was
terminated.

     The Former Accountants' report on the consolidated financial statements for
the fiscal years ended October 31, 1998 and 1999, did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles.

     The decision to terminate the appointment was approved by the board of
directors.

     During Certron's fiscal years ended October 31, 1998 and 1999, and the
subsequent unaudited interim periods through July 31, 2000, there were no
disagreements with the Former Accountants on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements if not resolved to the satisfaction of the Former
Accountants, would have caused it to make reference to the subject matter of the
disagreement in connection with its report.

     On September 25, 2000, Beckman, Kirkland & Whitney was engaged as principal
accountants for Certron.


Item 7.  Financial Statements and Exhibits.

     Exhibits:

         16. Letter re Change in Certifying Accountant (to be filed by
amendment).



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                                   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.

                                           CERTRON CORPORATION
                                              (Registrant)


Date: September 26, 2000
                                           By: /s/  Marshall I. Kass
                                              ------------------------------
                                              Marshall I. Kass
                                              Chairman of the Board and
                                              Chief Executive Officer





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