SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Pursuant
to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report (Date of earliest event reported) January 31, 2000
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ARIZONA INSTRUMENT CORPORATION
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(Exact Name of Registrant as Specified in Its Charter)
Delaware
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(State or Other Jurisdiction of Incorporation)
0-12575 86-0410138
(Commission File Number) (I.R.S. Employer Identification No.)
1912 West 4th Street, Tempe, Arizona 85281
(Address of Principal Executive Offices) (Zip Code)
(602) 470-1414
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(Registrant's Telephone Number, Including Area Code)
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ITEM 4: CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
1. On January 28, 2000, the Company was notified that the McGladrey &
Pullen, LLP had acquired the attest assets of the Registrants
independent auditors Toback CPAs P.C. and that Toback CPAs would no
longer be the auditor for the Registrant. McGladrey & Pullen, LLP was
appointed as the Registrant's new auditor.
2. The auditor's reports from Toback CPAs P.C. for the Registrant's past
fiscal year 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. Toback CPAs P.C. became the
Registrant's auditors after the Registrant dismissed Deloitte &
Touche, LLP, auditors for the fiscal year ended December 31, 1997.
3. The decision to engage McGladrey & Pullen, LLP was approved by the
board of directors.
4. During the Registrant's most recent fiscal year and the subsequent
interim period preceding the change, there have been no disagreements
with Toback CPAs on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure.
5. The Registrant has requested Toback CPAs, P.C. to furnish a letter
addressed to the Commission stating whether it agrees with the
statements made in this Item. Such letter is included in an exhibit to
this Form 8K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
Exhibit Number Description
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16.1 Letter regarding change of accountant
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.
ARIZONA INSTRUMENT CORPORATION
(Registrant)
February 8, 2000 By /s/ George G. Hays
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George G. Hays
President and Chief Executive Officer
February 4, 2000
Securities and Exchange Commission
Washington, D.C. 20549
Gentlemen:
We were previously the independent accountants for Arizona Instrument
Corporation, and on March 10, 1999 we reported on the consolidated financial
statements of Arizona Instrument Corporation and subsidiaries as of and for the
year ended December 31, 1998. On January 28, 2000 we informed Arizona Instrument
Corporation that McGladrey & Pullen, L.L.P. had acquired our attest assets and
we would no longer be the independent accountants of Arizona Instrument
Corporation We have read Arizona Instrument Corporation statements included
under Item 4 of its Form 8-K for February 4, 2000 and we agree with such
statements.
/s/ TOBACK CPAs, P.C.
Phoenix, Arizona
February 4, 2000
