SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A1
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 13, 2000
JAYARK CORPORATION
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 0-3255 13-1864519
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(STATE OR OTHER JURISDICTION (COMMISSION FILE NUMBER) (IRS EMPLOYER
OF INCORPORATION) IDENTIFICATION NO)
300 PLAZA DRIVE, VESTAL, NEW YORK 13850
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE: 607-729-9331
(FORMER ADDRESS OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
BDO Seidman, LLP, the independent public accountants that were
previously engaged as the principal accountant to audit the Company's financial
statements resigned as the Company's principal accountant on November 13, 2000.
During the past five years, UP TO AND INCLUDING NOVEMBER 13, 2000, THE DATE OF
RESIGNATION, BDO Seidman's report on the financial statements has never (i)
contained an adverse opinion or a disclaimer of opinion; nor (ii) been qualified
or modified as to uncertainty, audit scope, or accounting principles. During the
past five fiscal years, there were no disagreements between the Company and BDO
Seidman, LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which, if not resolved to
the satisfaction of BDO Seidman, LLP, would have cause BDO Seidman, LLP to make
reference to the subject matter of the disagreement or disagreements.
The Company has hired KPMG to perform certain accounting services for
the Company, and subject to stockholder approval, to perform an audit of the
Company's financial statements for the fiscal year ending April 30, 2001. The
hiring of KPMG was approved by the Board of Directors. During the Company's two
most recent fiscal years and subsequent interim periods prior to the engagement
of KPMG, the Company did not, nor did anyone on the Company's behalf, consult
KPMG regarding either (A) the application of accounting principles to a
specified completed or proposed transaction, or the type of audit opinion that
might be rendered on the Company's financial statements as to which a written
report or oral advice was provided to the Company that was an important factor
considered by the Company in reaching a decision as to an accounting, auditing
or financial report issue, or (B) any matter that was the subject of a
disagreement between the Company and BDO Seidman, LLP, or an event described in
paragraph 304(a)(1)(v) of the SEC's Regulation S-K. The Board of Directors has
appointed KPMG as principal accountants for the fiscal year ending April 30,
2001, subject to the ratification of the appointment by stockholders at the
annual meeting.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(C) EXHIBITS
EXHIBIT NUMBER DESCRIPTION
16.1 LETTER REGARDING 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.
JAYARK CORPORATION
(REGISTRANT)
DATE: NOVEMBER 29, 2000 /s/ Bob Nolt
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CHIEF FINANCIAL OFFICER
