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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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 1, 1999
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QUIDEL CORPORATION
(Exact Name of Registrant as Specified in its Charter)
Commission file number 0-10961
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DELAWARE 94-2573850
(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
10165 MCKELLAR COURT, SAN DIEGO, CA 92121
(Address of Principal Executive Offices)
TELEPHONE (619) 552-1100
(Registrant's Telephone Number, Including Area Code)
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QUIDEL CORPORATION
FORM 8-K
CURRENT REPORT
TABLE OF CONTENTS
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Item 4. Change in Registrant's Certifying Accountants 3
Item 7. Financial Statements and Exhibits 3
Signature 4
Exhibit 16.1 5
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
Quidel Corporation is filing this report on Form 8-K to report a change in
certifying accounts, with the firm of Ernst & Young L.L.P. being replaced by
Arthur Andersen L.L.P., effective June 29, 1999.
(a) The following sets forth the information required by item 304(a)(1) of
Regulation S-K:
(i) On June 29, 1999, Ernst & Young L.L.P. was dismissed as Quidel's
principal accountant.
(ii) Ernst & Young L.L.P. reports on the financial statements for the
past two fiscal years did not contain an adverse opinion or a
disclaimer of opinion, and were not qualified or modified as to
audit scope or accounting principles.
(iii) The decision to change accountants was approved by the Audit
Committee of Quidel's Board of Directors.
(iv) During Quidel's two most recent fiscal years and subsequent
interim periods, there were no disagreements with Ernst & Young
L.L.P. on any matter of accounting principles or practices,
financial statement disclosures or auditing scope or procedure.
(v) During the Company's two most recent fiscal years and subsequent
interim periods, there have occurred none of the "reportable
events" listed in Item 304(a)(1)(v)(A-D) of Regulation S-K.
(b) The Company has requested and received from Ernst & Young L.L.P. the
letter required by Item 304(n)(3) of Regulation S-K. Such letter is
filed as Exhibit 16.1 to this report, and states that Ernst & Young
L.L.P. agrees with the statements made by Quidel in this report in
response to Item 304(a)(1) of Regulation S-K.
(c) The following sets forth the information required by Item 304(a)(2) of
Regulation S-K:
The Company has retained Arthur Andersen L.L.P. as its principal
accountants, effective June 30, 1999.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
The following exhibit is filed with this report:
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EXHIBIT NO DESCRIPTION
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16.1 Letter regarding Change in Certifying Accountant
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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 hereunto duly authorized.
QUIDEL CORPORATION
Date: July 1, 1999 /s/ Charles J. Cashion
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Charles J. Cashion
Senior Vice President,
Corporate Operations,
Chief Financial Officer and
Secretary
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Exhibit 16.1
June 30, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 10549
Gentlemen:
We have read Item 4 of the Form 8-K dated June 30, 1999 of Quidel Corporation
and are in agreement with the statements contained in paragraphs 4a (i), (ii),
(iv) and (v) on page 3 therein. We have no basis to agree or disagree with other
statements of the registrant contained therein.
Very truly yours,
Ernst & Young LLP
