HUNTINGDON LIFE SCIENCES GROUP PLC
8-K/A, 1999-09-07
ENGINEERING SERVICES
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                UNITED STATES 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):  June 3, 1999



                Huntingdon Life Sciences Group plc ("Huntingdon")
      ---------------------------------------------------------------------
             (Exact name of registrant as specified in its charter)


                                     England
      ---------------------------------------------------------------------
                 (State or other jurisdiction of incorporation)




         1-10173                                     N/A
- -------------------------------           --------------------------------
  (Commission File Number)             (I.R.S. Employer Identification Number)




        Huntingdon Research Centre, Woolley Road, Alconbury, Huntingdon,
                           Cambs, PE 17 5HS, England
 -----------------------------------------------------------------------------
                    (Address of principal executive offices)




Registrant's telephone number, including area code:  +44 (1480) 892000


- --------------------------------------------------------------------------------
(Former name or former address, if changed since last report)






Item 4.  Change in Registrant's Certifying Accountant

Arthur Andersen had served as the auditors of Huntingdon Life Sciences Group plc
(the  "Company")  since 6 November,  1995. The Company has appointed  Deloitte &
Touche as its auditors commencing with the 1999 fiscal year.

(a)      Previous auditors

         (1)     (i) At the Company's Annual General Meeting held on June 3,
                     1999,  Arthur Andersen did not seek  re-appointment  as the
                     Company's auditors for the 1999 fiscal year.

                (ii) The reports of Arthur  Andersen on the Company's  financial
                     statements  for each of the past two  fiscal  years did not
                     contain an adverse  opinion or a disclaimer  of opinion and
                     were not  qualified  or modified as to  uncertainty,  audit
                     scope or accounting principles.

              (iii)  The Company's Board of Directors approved the decision to
                     change auditors.

               (iv)  In connection  with the audits of the  Company's  financial
                     statements for each of its two most recent fiscal years and
                     through   the   date  of  this   report,   there   were  no
                     disagreements  with  Arthur  Andersen  on  any  matters  of
                     accounting  principles  or practices,  financial  statement
                     disclosure,   or  auditing   scope  or   procedure,   which
                     disagreements,  if  not  resolved  to the  satisfaction  of
                     Arthur Andersen,  would have caused Arthur Andersen to make
                     reference to the matter in connection with its report.

                (v)  During  the  Company's  two most  recent  fiscal  years and
                     through the date of this report,  there were no "reportable
                     events" as defined in Item 304(a)(1)(v) of Regulation S-K.

         (2)    Arthur Andersen has furnished it with a letter  addressed to the
                Securities  and Exchange  Commission  stating  whether or not it
                agrees  with the above  statements,  which is annexed  hereto as
                Exhibit 1.

(b)      New auditors

         (i)    The Company engaged  Deloitte & Touche as its new auditors as of
                June 3, 1999.  During the Company's two most recent fiscal years
                and  through  the date of this  report,  neither the Company nor
                anyone else on its behalf consulted  Deloitte & Touche regarding
                any of the matters or events set forth in Item  304(a)(2)(i) and
                (ii) of Regulation S-K.



<PAGE>





                                  EXHIBIT INDEX

                       HUNTINGDON LIFE SCIENCES GROUP PLC


                          Current Report on Form 8-K/A
                             Dated 7 September, 1999





Exhibit No.    Description

16             Letter from Arthur Andersen to the Company, dated 12 July 1999,
               regarding its agreement with the statements made in this current
               report on Form 8-K/A.




<PAGE>



                                   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.




                                        HUNTINGDON LIFE SCIENCES GROUP PLC



                                         By:  /s/ Susan G Hide

                                               GROUP COMPANY SECRETARY




Dated:  7 September, 1999










12 July 1999




Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549
USA



Dear Sir/Madam:

We have read paragraph (a) of Item 4 included in the Form 8-K dated 12 July 1999
of Huntingdon  Life Sciences  Group plc filed with the  Securities  and Exchange
Commission and are in agreement with the statements contained therein.

Yours faithfully,


/s/ Arthur Andersen

ARTHUR ANDERSEN


cc:      Ms. Sue Hide, Company Secretary, Huntingdon Life Sciences Group plc





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