COMPARATOR SYSTEMS CORP
8-K/A, 1996-10-04
MISCELLANEOUS ELECTRICAL MACHINERY, EQUIPMENT & SUPPLIES
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<PAGE>
 
                      SECURITIES AND EXCHANGE COMMISSION
                               WASHINGTON, D.C.
                                   Form 8K/A

                                CURRENT REPORT

  Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934

                        Date of Report: August 14, 1996

                        COMPARATOR SYSTEMS CORPORATION
 

              Colorado                    0-8951           95-3151060
- ------------------------------------   -----------   ----------------------
(State of other jurisdiction           Commission    (IRS Employer
      of incorporation)                File Number   Identification Number)


4350 Von Karman Avenue, Suite 180      Newport Beach, California  92660
- ---------------------------------------------------------------------------

Registrant's telephone number including area code:  (714)851-4300

ITEM 1.  CHANGES IN CONTROL OF REGISTRANT
         --------------------------------
         (a)  None
         (b)  None

ITEM 2.  ACQUISITION OR DISPOSITION OF ASSETS
         ------------------------------------
         None

ITEM 3.  BANKRUPTCY OR RECEIVERSHIP
         --------------------------
         Not Applicable

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
         ---------------------------------------------

         The Company's auditor, Eli Buchalter Accountancy Corporation ("Eli
Buchalter"), resigned on August 14, 1996.  Eli Buchalter has withdrawn its
opinion on the June 30, 1995 financial statements of the Company and instructs
all persons not to place any further reliance on such statements.  No report of
Eli Buchalter on the financial statements of the Company contained an adverse
opinion or a disclaimer of opinion, or was qualified or modified as to
uncertainty, audit scope, or accounting principles.  No disagreements between
Eli Buchalter and the Company existed with respect to any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.  On August 15, 1996, the Company engaged Farber & Hass as its new
auditor.

ITEM 5.  OTHER EVENTS
         ------------
         None

ITEM 6.  APPOINTMENT OF REGISTRANT'S DIRECTORS
         -------------------------------------
         None

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS
         ---------------------------------
         (c) Exhibits
<PAGE>
 
         1.  Letter to the Securities and Exchange Commission from Eli Buchalter
             Accountancy Corporation.

ITEM 8. CHANGE IN FISCAL YEAR
        ---------------------
         Not applicable

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.

                                               Comparator Systems Corporation

Date: October 2, 1996                       BY: /s/ CELESTE SIM
     ------------------------                  --------------------------------
                                               Celeste Sim, Corporate Secretary

<PAGE>
 
                         [LETTERHEAD OF ELI BUCHALTER]


                                                              September 30, 1996


SECURITIES AND EXCHANGE COMMISSION
450 5th Street, N.W.
Washington, D.C. 20549                             RE: COMPARATOR SYSTEMS CORP.
                                                       FORM 8K/A AUGUST 14, 1996



TO WHOM IT MAY CONCERN:

I have received the above Registrant's FORM 8K/A dated August 14, 1996 and I 
agree with the information set forth in Item 4, "Changes in Registrant's
Certifying Accountant."  I hereby consent to the Registrant filing this letter
as an exhibit to such Form 8K/A.

                                                   Respectfully submitted,


                                                   /s/ ELI BUCHALTER
                                                      



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