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 4, 1996
Apple Computer, Inc.
(Exact name of registrant as specified in its charter)
California 0-10030 94-2404110
(State or other (Commission File (I.R.S. Employer
jurisdiction of Number) Identification No.)
incorporation or
organization)
1 Infinite Loop, Cupertino, California 95014
(Address of principal executive offices)
Registrant's telephone number, including area code: (408) 996-1010
Not Applicable
(Former name or former address, if changed since last report.)
Exhibit Index on Page 3
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Items 1 through 3, 5, 6 and 8 Not Applicable.
Item 4. Changes in Registrant's Certifying Accountant
On December 4, 1996, the Audit and Finance Committee of the
Registrant's Board of Directors recommended, and the Registrant's Board of
Directors approved, the engagement of the independent certified public
accounting firm of KPMG Peat Marwick LLP to audit the consolidated financial
statements of the Registrant for the year ending September 26, 1997.
Accordingly, the engagement of Ernst & Young LLP as the Registrant's
independent auditors will be discontinued effective upon conclusion of the
audit of the Registrant's consolidated financial statements for the year ended
September 27, 1996.
The reports of Ernst & Young LLP on the Registrant's consolidated
financial statements for each of the two fiscal years in the period ended
September 29, 1995 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 and the report of Ernst & Young LLP on the Registrant's
consolidated financial statements for the year ended September 27, 1996 is not
expected to contain an adverse opinion or a disclaimer of opinion or to be
qualified or modified as to uncertainty, audit scope or accounting principles.
In connection with the audits of the Registrant's consolidated
financial statements for each of the two fiscal years ended September 27, 1996
and September 29, 1995 and the subsequent interim period prior to December 4,
1996, there were no disagreements between the Registrant and Ernst & Young LLP
on any matters of accounting principles or practices, financial statement
disclosure, or auditing scope and procedures which, if not resolved to the
satisfaction of Ernst & Young LLP, would have caused Ernst & Young LLP to make
reference to the matter in their reports.
There were no reportable events (as defined in Regulation S-K Item
304(a)(l)(v)) during the two fiscal years ended September 27, 1996 and
September 29, 1995 and the subsequent interim period prior to December 4, 1996.
The Registrant has not consulted with KPMG Peat Marwick LLP during the
last two years or subsequent interim period prior to December 4, 1996 on either
the application of accounting principles or the type of opinion KPMG Peat
Marwick LLP might issue on the Registrant's financial statements.
The Registrant requested Ernst & Young LLP to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not
Ernst & Young LLP agrees with the above statements, which letter is attached as
Exhibit 16.1.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
Number Exhibit Page
16.1 Letter of Ernst & Young LLP 4
regarding change in certifying
accountant
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, thereunto duly authorized.
APPLE COMPUTER, INC.
By: /s/Fred D. Anderson
Fred D. Anderson,
Executive Vice President and
Chief Financial Officer
Date: December 13, 1996
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ERNST & YOUNG LLP 55 Almaden Boulevard Phone: 408 947 5500
San Jose, California 95113 Fax: 408 294 2744
Telex: 701974
December 13, 1996
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K dated December 13, 1996 of Apple Computer,
Inc. and are in agreement with the statements contained in the second, third,
fourth and sixth paragraphs therein. We have no basis to agree or disagree
with other statements of the registrant contained therein.
Very truly yours,
/s/Ernst & Young LLP
Ernst & Young LLP is a member of Ernst & Young International, Ltd.
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