SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) JANUARY 24, 1996
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BIO-LOGIC SYSTEMS CORP.
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(Exact name of registrant as specified in its charter)
DELAWARE
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(State or other jurisdiction of incorporation)
0-12240 36-3025678
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(Commission File Number) (IRS Employer Identification No.)
ONE BIO-LOGIC PLAZA, MUNDELEIN, ILLINOIS 60060
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (847) 949-5200
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NOT APPLICABLE
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Effective January 24, 1996, Bio-Logic Systems Corp. (the
"Registrant") dismissed Deloitte & Touche LLP ("Deloitte"), the Registrant's
principal independent accountants. Also effective January 24, 1996, the
Registrant engaged Grant Thornton LLP as its new principal independent
accountants to audit the Registrant's financial statements.
(b) Deloitte's report on the financial statements of the Registrant for
each of the two fiscal years in the period ended February 28, 1995 contained no
adverse opinion or disclaimer of opinion, nor was it modified as to audit scope
or accounting principles.
(c) The Registrant's Board of Directors authorized the Registrant to
pursue a change in auditors at a meeting held on January 24, 1996.
(d) Since the Registrant's engagement of Deloitte as its principal
independent accountants, there have been no disagreements with Deloitte on any
matter of accounting principles or practices, financial statement disclosure or
auditing scope or procedure.
(e) The revised letter of Deloitte is enclosed herewith.
(f) During each of the Registrant's two fiscal years in the period
ended February 28, 1995 and subsequent thereto, there have been no consultations
with the newly engaged accountants with regard to either the application of
accounting principles as to any specific transaction, either completed or
proposed, the type of audit opinion that would be rendered on the Registrant's
financial statements, or any matter of disagreement with the Registrant's former
accountants, Deloitte.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.
(b) Exhibits.
The following exhibits are filed with this report on Form 8-K:
16 Letter of Deloitte & Touche LLP regarding change in
certifying accountant
2
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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.
BIO-LOGIC SYSTEMS CORP.
By: /s/ Gabriel Raviv
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Gabriel Raviv
President
Date: January 31, 1996
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EXHIBIT INDEX
EXHIBIT PAGE
NO. DESCRIPTION NO.
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16 Letter of Deloitte & Touche LLP regarding change 5
in certifying accountant
4
[LETTERHEAD OF DELOITTE & TOUCHE LLP]
January 30, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, D.C. 20549
Dear Sirs / Madams:
We have read and agree with the comments in Item 4 of Form 8-K of Bio-Logic
Systems Corp. dated January 24, 1996.
Yours truly,
/s/ Deloitte & Touche LLP
