SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K/A
(AMENDMENT NO. 1)
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): August 18, 1999
CONCURRENT COMPUTER 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)
0-13150
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(Commission File Number)
04-2735766
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(IRS Employer Identification Number)
4375 River Green Parkway, Duluth, Georgia 30097
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (678) 258-4000
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
As previously reported in a Current Report on Form 8-K bearing a cover date
of August 18, 1999 and filed with the Securities and Exchange Commission on
September 13, 1999, Concurrent Computer Corporation (the "Company") selected the
accounting firm of Deloitte & Touche LLP ("D&T") as the independent accountants
for the Company for the fiscal year ending June 30, 2000 to replace the
accounting firm of KPMG LLP ("KPMG"). Accordingly, the replacement of KPMG
would occur upon the completion of the audit of the Company's consolidated
financial statements for the fiscal year ended June 30, 1999 and the issuance of
their report thereon for filing in the Company's Annual Report on Form 10-K for
the fiscal year then ended.
The Company filed its Annual Report on Form 10-K for the fiscal year ended
June 30, 1999 upon KPMG's completion of their audit of the Company's
consolidated financial statements for the year then ended. The Form 10-K was
filed on September 28, 1999.
During the period between the change in accountants and the effectiveness
of KPMG's replacement (the "Pre-Effective Period"), there were no disagreements
with KPMG on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements (if
not resolved to the satisfaction of KPMG) would have caused KPMG to make
reference in connection with their report to the subject matter of the
disagreements. The accountants' report on the consolidated financial statements
of the Company for the fiscal year ended June 30, 1999 did not contain any
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty or audit scope or accounting principles.
During the Pre-Effective Period, the Company (or anyone on the Company's
behalf) did not consult with D&T regarding either 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 consolidated financial
statements and neither a written report nor oral advice was provided to the
Company that D&T concluded was an important factor considered by the Company in
reaching a decision as to an accounting, auditing or financial reporting issue.
ITEM 7. EXHIBITS
Exhibit No. Description
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16A Letter of KPMG LLP regarding
change in certifying accountant
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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 hereunto duly authorized.
CONCURRENT COMPUTER CORPORATION
Date: November 4, 1999 By: /s/ Steven R. Norton
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Steven R. Norton
Executive Vice President and
Chief Financial Officer
(Principal Accounting and Financial
Officer)
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Exhibit 16A
October 28, 1999
Securities and Exchange Commission
Washington, DC 20549
Ladies and Gentlemen:
We were previously principal accountants for Concurrent Computer Corporation
and, under the date of July 31, 1999, we reported on the consolidated financial
statements of Concurrent Computer Corporation and subsidiaries as of and for the
years ended June 30, 1999 and 1998. On August 19, 1999, we were notified that
Concurrent Computer Corporation engaged Deloitte & Touche LLP as its principal
accountants for the fiscal year ending June 30, 2000 and the auditor - client
relationship with KPMG LLP will cease upon completion of the audit of Concurrent
Computer Corporation's consolidated financial statements as of and for the year
ended June 30, 1999 and the issuance of our report thereon. On September 28,
1999, Concurrent Computer Corporation filed its Annual Report on Form 10-K, upon
completion the audit and the auditor client relationship with KPMG LLP ceased.
We have read Concurrent Computer Corporation's statements included under Item 4
of its Form 8-K/A dated August 18, 1999, and we agree with such statements,
except that we are not in a position to agree or disagree with Concurrent
Computer Corporation's statement in the fourth paragraph of Item 4.
Very truly yours,
/s/ KPMG LLP
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