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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)
May 10, 2000
COMMUNICATIONS WORLD INTERNATIONAL, INC.
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(Exact name of registrant as specified in its charter)
Colorado
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(State or other jurisdiction of incorporation)
0-30220 84-0917382
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(Commission File Number) (IRS Employer Identification Number)
7388 South Revere Parkway, Suite 1000, Englewood, Colorado 80112
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code (303) 721-8200
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7315 South Revere Parkway, Englewood CO 80112
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(Former address, if changed since last report)
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COMMUNICATIONS WORLD INTERNATIONAL, INC.
INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. Changes in Registrant's Certifying Accountant
On May 8, 2000, the Company dismissed Levine, Hughes &
Mithuen, Inc. as the Company's principal accountant. The decision to change
accountants was recommended by the Audit Committee of the Board of Directors of
the Company and approved by the Board.
The Report of Levine, Hughes & Mithuen, Inc. on the financial
statements of the Company for either of the past two fiscal years ended April
30, 1998 and 1999 did not contain an adverse opinion or disclaimer of opinion
nor was it modified as to uncertainty, audit scope or accounting principles. The
Company does not believe that there were any disagreements with Levine, Hughes &
Mithuen, Inc. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, during the past two fiscal
years ended April 30, 1998 and 1999 and during the subsequent interim period
through May 8, 2000, which, if not resolved to Levine, Hughes & Mithuen, Inc.'s
satisfaction, would have caused Levine, Hughes & Mithuen, Inc. to make reference
to the subject matter of the disagreement(s) in connection with its Reports.
The Company has requested Levine, Hughes & Mithuen, Inc. to
furnish a letter addressed to the Commission stating whether it agrees with the
statements made by the Company, and, if not, stating the respects in which it
does not agree. A letter from Levine, Hughes & Mithuen, Inc. is included as
Exhibit 16 to this Report, stating its agreement with the statements made by the
Company in this Report.
ITEM 7. Financial Statements and Exhibits.
(c) Exhibits.
16. Letter from Levine, Hughes & Mithuen, Inc.
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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 thereunto duly authorized.
COMMUNICATIONS WORLD INTERNATIONAL, INC.
Dated: May 22, 2000 By: /s/ James M. Ciccarelli
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James M. Ciccarelli, Chief Executive
Officer
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EXHIBIT INDEX
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EXHIBIT
NUMBER DESCRIPTION
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<S> <C>
16 Letter From Levine, Hughes & Mithuen, Inc.
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EXHIBIT 16
May 22, 2000
Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read the comments in Item 4 of Form 8-K of Communications World
International, Inc. (the Registrant) dated May 10, 2000 and have the following
comments:
o With respect to paragraph one we agree with the comments.
o With respect to the last sentence in paragraph two, pertaining to
disagreements on accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, during the subsequent interim
period from May 1, 1999 through May 8, 2000, we did not establish an audit
scope or audit procedures and we have no basis on which to agree with that
comment.
Yours truly,
LEVINE, HUGHES & MITHUEN, INC.
/s/ Levine, Hughes & Mithuen, Inc.
