CERPLEX INC
FILING TYPE: 8-K
DESCRIPTION: CURRENT REPORT
FILING DATE: JULY 31, 2000
PERIOD END: JULY 31, 2000
PRIMARY EXCHANGE: N/A
TICKER: N/A
<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): July 27, 2000
THE CERPLEX GROUP, INC.
--------------------------------------------------
(Exact name of registrant as specified in charter)
Delaware 0-9725 75-1539534
--------------------------------------------------------------------------------
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
111 Pacifica Avenue, Irvine, California 92618
--------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
(949) 754-5300
--------------------------------------------------------------------------------
(Registrant's telephone number including area code)
Not Applicable
--------------------------------------------------------------------------------
(Former name or former address, if changed since last report.)
CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT.
On July 20, 2000, the Company, with the approval of the Company's Board of
Directors, engaged Squar, Milner, Reehl & Williamson, LLP as its new independent
auditors, replacing KPMG LLP, who formally resigned as independent accountants
on July 25, 2000. The report of KPMG LLP, dated December 20, 1999, on the
consolidated financial statements of the Company as of September 25, 1999 and
September 30, 1998 and for the fiscal years then ended were qualified as to
uncertainty relating to the Company's ability to continue as a going concern.
Except as noted in the preceding sentence, the report of KPMG LLP on the
Company's financial statements for either of the two years ended September 25,
1999 did not contain an adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
During the two fiscal years ended September 25, 1999
--------------------------------------------------------------------------------
<PAGE>
and during the period between September 25, 1999 and the date on which KPMG LLP
resigned, there was no disagreement between the Company and KPMG LLP 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 KPMG LLP, would have caused KPMG LLP to make reference to the
subject matter of such disagreement in connection with its report on the
Company's financial statements.
