UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K (Amended)
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report: September 15, 1999
(Date of earliest event reported)
INTERDYNE COMPANY
(Exact name of registrant as specified in its charter)
CALIFORNIA 0-4454 95-2563023
(State or other jurisdiction of Commission (I.R.S. Employer
incorporation or organization) File Number Identification No.)
7 Whatney, Irvine, California 92618
(Address of principal executive offices) (Zip Code)
(949) 454-2441
(Registrant's telephone number, including area code)
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INTERDYNE COMPANY
ITEM 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Previous Independent Accountants
(i) On September 15, 1999, the Board of Directors of the Registrant
approved the replacement of Gendron, Lim & Company ("Gendron") as
its independent auditors. This action was taken after the Registrant
was informed by Gendron that it is not a member of the SEC Practice
Section of the American Institute of Certified Public Accountants.
(ii) Gendron was appointed on August 31, 1999, and has not reported on
any of the Registrant's financial statements.
(iii) During the period from August 31, 1999, to September 15, 1999, (i)
there were no disagreements with Gendron on any matter of accounting
principles or practices, financial statement disclosure, or auditing
scope or procedure, which agreements, if not resolved to the
satisfaction of Gendron, would have caused Gendron to make a
reference to the subject matter of the disagreements in connection
with its report in the financial statements for such year, and (ii)
there were no reportable events as described in Item 304 of
Regulation S-K.
(iv) The Registrant provided Gendron with a copy of this report no later
than the date this report was filed with the Securities and Exchange
Commission and has requested that Gendron furnish it with the letter
described in Item 304(a)(3) of Regulation S-K. A copy of the letter
from Gendron to the Securities and Exchange Commission described in
Item 304(a)(3) of Regulation S-K is filed as an exhibit hereto.
(b) New Independent Accountants
(i) The Registrant engaged Farber & Hass ("Farber") as its independent
accountants to audit its financial statements for year ended June
30, 1999, effective September 15, 1999. The action was approved by
the Registrant's Board of Directors. Neither the Registrant nor
anyone on its behalf has consulted with Farber regarding the
application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that
might be rendered on the Registrant's financial statements, and
neither a written report nor oral advice was provided to the
Registrant that Farber concluded was an important factor considered
by the Registrant in reaching a decision as to the accounting,
auditing or financial reporting issue during its two most recent
fiscal years or the subsequent interim period prior to engaging
Farber.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) Exhibits
16. Letter from Gendron dated September 15, 1999, pursuant to Item
304(a)(3) of Regulation S-K. (Filed under separate cover by
Gendron.)
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