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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): January 27, 1997
Commission File No. 0-15893
CONSOLIDATED HEALTH CARE ASSOCIATES, INC.
(Exact name of registrant as specified in its charter)
Nevada 91-1256470
(State or Other Jurisdiction of (I.R.S. Employer
Incorporation or Organization) Identification No.)
38 Pond Street, Suite 305
Franklin, Massachusetts 02038
(Address of principal executive offices) (Zip Code)
(508) 520-2422
Registrant's telephone number including
area code
Not Applicable
Former name, former address and former fiscal
year, if changed since last report
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Item 4.Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On November 6, 1996 Consolidated Health Care Associates, Inc.
(the "Company") filed Form 8-K, copy attached, reporting the
resignation of Price Waterhouse LLP from the client - auditor
relationship.
(b) New independent accountants
(i) The Company has appointed the following new independent
accountants:
Federman, Lally & Remis LLC
231 Farmington Avenue
Farmington, CT 06032
(860) 678 - 7100
(ii) The Company's Board of Directors and Audit Committee confirmed
the approval of Federman, Lally & Remis LLC on December 18,
1996.
(iii) On January 22, 1997 Federman, Lally & Remis LLC, based upon the
approved results from the new client investigation, has accepted
the Company as a client auditor relationship.
(c) During the two latest fiscal years ending December 31, 1996, and the
subsequent period, the Company did not consult with Federman, Lally & Remis
LLC on (1) the accounting for a transaction or type of opinion on the
financial statements or (2) any matter that was a subject of a disagreement
or reportable event.
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized
CONSOLIDATED HEALTH CARE
ASSOCIATES, INC.
Dated: February 4, 1997 By:__________________________________
Robert M. Whitty
President
Dated: February 4, 1997 By:__________________________________
Raymond L. LeBlanc
Chief Financial Officer
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<PAGE>
Item 4.Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On November 6, 1996 Consolidated Health Care Associates, Inc.
(the "Company") filed Form 8-K, copy attached, reporting the
resignation of Price Waterhouse LLP from the client - auditor
relationship.
(b) New independent accountants
(i) The Company has appointed the following new independent
accountants:
Federman, Lally & Remis LLC
231 Farmington Avenue
Farmington, CT 06032
(860) 678 - 7100
(ii) The Company's Board of Directors and Audit Committee confirmed
the approval of Federman, Lally & Remis LLC on December 18,
1996.
(iii) On January 22, 1997 Federman, Lally & Remis LLC, based upon the
approved results from the new client investigation, has accepted
the Company as a client auditor relationship.
(c) During the two latest fiscal years ending December 31, 1996, and the
subsequent period, the Company did not consult with Federman, Lally & Remis
LLC on (1) the accounting for a transaction or type of opinion on the
financial statements or (2) any matter that was a subject of a disagreement
or reportable event.
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized
CONSOLIDATED HEALTH CARE
ASSOCIATES, INC.
Dated: February 4, 1997 By: /s/ Robert M. Whitty
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Robert M. Whitty
President
Dated: February 4, 1997 By: /s/ Raymond L. LeBlanc
-----------------------
Raymond L. LeBlanc
Chief Financial Officer
3
