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U.S. SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
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CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) November 29, 2000
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PH GROUP, INC.
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(Exact name of Small Business Issuer as specified in its charter)
Ohio Commission File No. 0-8115 31-0737351
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(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification Number)
2241 CityGate Drive, Columbus, Ohio 43219
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(Address of principal executive offices)
Registrant's telephone number, including area code: (614) 416-7250
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Not Applicable
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(Former name or former address, if changed since last report.)
Page 1 of 6 Pages
Index to Exhibits on Page 4
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective November 29, 2000, the Board of Directors of PH Group Inc. (the
"Company") agreed to dismiss the accounting firm of Deloitte & Touche LLP, which
had served as independent public accountants for the Company prior to and until
November 29, 2000. The Company appointed the accounting firm of GBQ Partners LLP
to serve as independent public accountants for the Company effective December 1,
2000.
The reports of Deloitte & Touche LLP on the financial statements for the fiscal
years ended December 31, 1999, and December 31, 1998 contained no adverse
opinion or disclaimer of opinion and neither of such reports was qualified or
modified as to uncertainty, audit scope or accounting principles.
There have been no disagreements between the Company and Deloitte & Touche LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, during the fiscal years ended
December 31, 1998, and December 31, 1999, or in the interim period of January
1,2000 through November 29, 2000, which disagreements, if not resolved to the
satisfaction of Deloitte & Touche LLP, would have caused it to make a reference
to the subject matter of the disagreements in connection with its report.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) - (b) None required.
(c) Exhibits
Exhibit Number Description
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16.1 Letter, dated November 29, 2000, from
Deloitte & Touche LLP, in that firm's
capacity as the former independent
accountants of PH Group Inc.
16.2 Letter, dated November 29, 2000, from PH
Group Inc. to Deloitte & Touche LLP to
advise of the intention to change
independent accountants.
Page 2 of 6 Pages
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SIGNATURES
Persuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has caused this report to be signed on its behalf by the undersigned,
thereunto duly authorized.
PH Group, Inc,
an Ohio Corporation
Date: December 4, 2000 By: \s\ Charles T. Sherman
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Charles T. Sherman
President
Page 3 of 6 Pages
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EXHIBIT INDEX
ITEM 16 . EXHIBITS AND REPORTS
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(a) List of Exhibits
Exhibit Number Description Page #
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16.1 Letter, dated November 29, 2000, from Deloitte & 5
Touche LLP, in that firm's capacity as the former
independent accountants of PH Group Inc.
16.2 Letter, dated November 29, 2000, from PH Group 6
Inc. to Deloitte & Touche LLP to advise of the
intention to change independent accountants.
Page 4 of 6 Pages