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SECURTIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): March 13, 1996
FARAH INCORPORATED
(Exact name of registrant as specified in its charter)
Texas 1-5400 74-1061146
(State or other jurisdiction (Commission (IRS Employer
of incorporation File Number) Identification No.)
8889 Gateway West
El Paso, Texas 79925
(Address of principal (Zip Code)
executive offices)
Registrant's telephone number, including area code: (915) 593-4444
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Item 4. Changes in Registrant's Certifying Accountant
The Board of Directors of the Company (the "Board") previously
requested the Audit Committee of the Board to seek proposals from other
accounting firms with a view toward reducing the Company's audit and accounting
fees. On the basis of the proposals received, the Board appointed the firm of
Coopers & Lybrand LLP as the Company's principal accountants, replacing the firm
of Arthur Andersen LLP. On March 13, 1996, Coopers & Lybrand LLP was
informed of the Board's decision. Also on March 13, 1996, Arthur Andersen LLP
was notified of their dismissal.
The Board anticipates that this change in accountants will enable the
Company to effect a savings in audit and accounting fees. Arthur Andersen LLP's
reports on the Company's financial statements for the past two years have not
contained an adverse opinion or a disclaimer of opinion and were not qualified
as to uncertainty, audit scope, or accounting principles, During the Company's
two most recent fiscal years and the period from the end of the Company's last
fiscal year to the date of the Board's dismissal of Arthur Andersen LLP, there
have been no disagreements with Arthur Andersen 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 Arthur
Andersen LLP, would have caused it to make a reference to the subject matter of
the disagreements in connection with its reports.
Item 7. Exhibits
Exhibit
16.1 Letter re change in certifying accountant
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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.
FARAH INCORPORATED
Date: March 18, 1996 By: /s/ Richard C. Allender
Richard C. Allender
President and Chief Executive Officer
EXHIBIT 16.1
ARTHUR ANDERSEN LLP
Suite 600
777 East Campbell Road
Richardson, Texas 75081-6713
214-952-8500
March 18, 1996
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated March 18, 1996, of
Farah Incorporated filed with the Securities and Exchange Commission and are in
agreement with the statements contained therein.
Very truly yours,
/s/ ARTHUR ANDERSEN LLP
CMT
Attachment
Copy to:
Richard C. Allender, President and CFO
Farah Incorporated
