UNITED STATES SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 12b-25
NOTIFICATION OF LATE FILING
Commission File Number: 001-15209
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(Check One): [X] Form 10-K and Form 10-KSB [ ] Form 10-Q and Form 10-QSB
[ ] Form 20-F [ ] Form 11-K [ ] Form N-SAR
For Period Ended: July 31, 2000
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[ ] Transition Report on Form 10-K [ ] Transition Report on Form 20-F
[ ] Transition Report on Form 11-K [ ] Transition Report on Form 10-Q
[ ] Transition Report on Form N-SAR
For the Transition Period Ended:
If the notification relates to a portion of the filing checked above, identify
the Item(s) to which the notification relates:
PART I - REGISTRANT INFORMATION
FIRST AMERICAN HEALTH CONCEPTS, INC.
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Full Name of Registrant
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Former Name if Applicable
7776 S. Pointe Parkway West, Suite 150
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Address of Principal Executive Office (Street and Number)
Phoenix, Arizona 85044-5424
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City, State and Zip Code
PART II - RULES 12b-25(b) and (c)
If the subject report could not be filed without unreasonable effort or expense
and the registrant seeks relief pursuant to Rule 12b-25(b), the following should
be completed. (Check box if appropriate)
[X] (a) The reasons described in reasonable detail in Part III of this form
could not be eliminated without unreasonable effort or expense;
[X] (b) The subject annual report, semi-annual report, transition report on
Form 10-K, Form 20-F, 11-K, Form N-SAR, or portion thereof, will be filed
on or before the fifteenth calendar day following the prescribed due date;
or the subject quarterly report of transition report on Form 10-Q, or
portion thereof will be filed on or before the fifth calendar day following
the prescribed due date; and
[X] (c) The accountant's statement or other exhibit required by Rule 12b-25(c)
has been attached if applicable.
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PART III - NARRATIVE
State below in reasonable detail the reasons why the Form 10-K and Form 10-KSB,
11-K, 20-F, 10-Q and Form 10-QSB, N-SAR, or other transition report or portion
thereof, could not be filed within the prescribed period.
KPMG, who had served as the Registrant's auditors for several years,
resigned shortly before the end of the Registrant's fiscal year end. Registrant
was not able to engage new auditors, Pannell Kerr Forster, until early
September. The new auditors immediately began their auditing procedures for the
Registrant's fiscal year that ended July 31, 2000. In obtaining and reviewing
information from prior years to establish a basis for the 2000 audit, Pannell
Kerr Forster identified several accounting matters that required additional
attention before they could furnish their audit report for fiscal year 2000.
This effort has taken much longer that initially estimated because of difficulty
in identifying support for the treatment of these accounting matters in prior
years. The process is not complete and could not have been completed prior to
October 30 when the 10-KSB was due to be filed without unreasonable effort and
expense. The Registrant believes that the audit process for fiscal year 2000 can
be completed in early November and that the Form 10-KSB report can be filed not
later than 15 days after the original due date. Pannell Kerr Forster has
submitted the attached statement in compliance with Rule 12b-25(c).
PART IV - OTHER INFORMATION
(1) Name and telephone number of person to contact in regard to this
notification
James Hyman (602) 414-0300
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(Name) (Area Code) (Telephone Number)
(2) Have all other periodic reports required under Section 13 or 15(d) of the
Securities Exchange Act of 1934 or Section 30 of the Investment Company Act
of 1940 during the preceding 12 months (or for such shorter period that the
registrant was required to file such reports), been filed. If answer is no,
identify report(s). [X] YES [ ] NO
(3) Is it anticipated that any significant change in results of operations from
the corresponding period for the last fiscal year will be reflected by the
earnings statement to be included in the subject report or portion thereof?
[ ] YES [X] NO
If so, attach an explanation of the anticipated change, both narratively, and,
if appropriate, state the reasons why a reasonable estimate of the results
cannot be made.
FIRST AMERICAN HEALTH CONCEPTS, INC.
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(Name of Registrant as Specified in Charter)
has caused this notification to be signed on its behalf by the undersigned
hereunto duly authorized.
Date: October 30, 2000 By: /s/ James Hyman
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