<PAGE>
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) December 17, 1998
-----------------
SPECTRUM LABORATORIES, INC.
------------------------------------------------------
(Exact name of Registrant as specified in its charter)
Delaware 0-9478 95-3557539
- ------------------------------- ------------------------ -------------------
(State or other jurisdiction of (Commission File Number) (IRS Employer
incorporation or organization) Identification No.)
23022 La Cadena Drive, Laguna Hills, California 92653
----------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (949) 581-3500
---------------
Not applicable
--------------------------------------------------------------------
(Former name or former address, if changed since last report)
<PAGE>
Item 4. Change in Registrant's Certifying Accountant.
1. On December 17, 1998, the accounting firm of Deloitte & Touche LLP was
dismissed as the Company's independent accountant.
2. The accountant's reports for the Company's past two fiscal years did not
contain an adverse opinion or a disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or accounting
principles.
3. The decision to change was not recommended or approved by the board of
directors.
4. During the Company's two most recent fiscal years and the subsequent
interim period preceding the dismissal, there have been no disagreements
with the former accountant on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure.
2
<PAGE>
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 thereunto duly authorized.
SPECTRUM LABORATORIES, INC.
Date: December 22, 1998 By: /s/ F. Jesus Martinez
------------------------------
F. Jesus Martinez
President
3
