SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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) DECEMBER 4, 1998
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FIRST MEDICAL GROUP, INC.
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NAME OF REGISTRANT AS SPECIFIED IN CHARTER)
DELAWARE 1-155 13-1920670
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OR OTHER JURISDICTION (COMMISSION (IRS EMPLOYER
OF INCORPORATION) FILE NUMBER) IDENTIFICATION NO.)
1055 WASHINGTON BOULEVARD, STAMFORD, CT 06901
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(ADDRES OF PRINCIPAL EXECUTIVE OFFICES) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (203) 327-0900
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N/A
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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 ACCOUNTANTS
a. Effective December 2, 1998, First Medical Group, Inc. ("FMG") dismissed its
prior certifying accountants, BDO Seidman, LLP ("BDO") and retained as its new
certifying accountants, Arthur Andersen, LLP.
BDO's report on FMG's financial statements during the two most recent fiscal
years and all subsequent interim periods preceding the date hereof contained no
adverse opinion or a disclaimer of opinions, and was not qualified as to
uncertainty, audit scope or accounting principles. The decision to change
accountants was approved by FMG's Board of Directors.
During the last two fiscal years and the subsequent interim period to the date
hereof, there were no disagreements between FMG and BDO on any matters of
accounting principles or practices, financial statement disclosures or auditing
scope or procedure, which disagreements, if not resolved to the satisfaction of
BDO, would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
None of the "reportable events" described in Item 304 (a) (i) (ii) occurred with
respect to FMG within the last two fiscal years and the subsequent interim
period to the date hereof.
b. Effective December 4, 1998, FMG engaged Arthur Andersen, LLP as its principal
accountants. During the last two fiscal years and the subsequent interim period
to the date hereof, FMG did not consult Arthur Andersen, LLP regarding any of
the matters or events set forth in Item 304 (a) (2) (i) and (ii) of Regulation
S-K.
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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.
FIRST MEDICAL GROUP, INC.
Dated: December 4, 1998 By: /s/ Dennis A. Sokol
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Dennis A. Sokol
President
