SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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): June 19, 2000
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PERFECTDATA CORPORATION
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(Exact name of registrant as specified in its charter)
California 0-12817 95-3087593
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(State of other jurisdiction (Commission (IRS Employer
of incorporation) File Number) identification No.)
110 West Easy Street Simi Valley California 93065
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (805) 581-4000
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INFORMATION TO BE INCLUDED IN REPORT
Item 4. Changes in Registrant's Certifying Accountant.
a. On June 19, 2000, the Board of Directors of the registrant, PerfectData
Corporation (the "Company"), which included all members of its Audit Committee
voting in the affirmative, authorized that the firm of KPMG LLP be retained to
audit the financial statements of the Company for the fiscal year ended March
31, 2000, replacing the firm of Beckman Kirkland & Whitney; however, the firm of
Beckman Kirkland & Whitney was retained to continue to prepare and file tax
returns for the Company as such firm has been doing. The Board authorized this
change because it intends, as previously reported, to seek acquisitions for the
Corporation and believed that retention of a national auditing firm would be in
the best interests of the Company.
b. In connection with the audits of the Company for the two prior fiscal
years, there was no adverse opinion or a disclaimer of opinion nor was the prior
auditors' report qualified or modified as to uncertainty, audit scope, or
accounting principles.
c. During such two prior fiscal years and the subsequent interim period
preceding such change, there were no disagreements with the former accountant on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement, if not resolved
to the satisfaction of the former accountant, would have caused it to make
reference to the subject matter of the disagreement in its report.
d. There were no "reportable events," as defined in paragraph (a)(1)(v) of
Item 304 of Regulation S-K, during the two most recent fiscal years as to which
the former auditors performed an audit or during the subsequent period preceding
the change.
e. Prior to the engagement of the firm of KPMG LLP, neither the Company nor
any one acting on its behalf consulted such accounting firm regarding either (i)
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 Company's financial statements or (ii) any disagreements with the prior
accountants, as to which there were none as indicated above.
f. A copy of this Report, as proposed to be filed, was submitted to the
newly engaged accountants before its filing with the Securities and Exchange
Commission (the "Commission") and such firm was provided with the opportunity to
furnish the Company with a letter addressed to the Commission containing any new
information, clarification of the Company's expression of its views or the
respects in which it does not agree with the statements made by the Company
above. The firm of KPMG LLP has indicated to the Company that no such letter was
necessary.
g. The Company has furnished a copy of the Report to the former accountants
and has requested that such firm furnish the Company with a letter addressed to
the Commission stating whether such firm agrees with the statements made by the
Company in this Report and, if not, stating the respects in which it does not
agree. The response of the firm of Beckman Kirkland & Whitney will be filed in
an Amendment to this Report.
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 hereinto duly authorized.
PERFECTDATA CORPORATION
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(Registrant)
By: /s/ Irene J. Marino
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Irene J. Marino
Vice President, Finance and
Chief Financial Officer
June 26, 2000
