SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report
February 15, 2000
(Date of Report - Date of Earliest Event Reported)
33-02035-A
(Commission File Number)
CORRECTIONS SERVICES, INC.
Florida 59-2508470
(State or other jurisdiction of (IRS Employer
incorporation or organization) Identification No.)
3040 East Commercial Boulevard
Fort Lauderdale, Florida 33308
(Address of Principal Executive Offices)
(954) 772-2297
(Registrant's Telephone Number)
None
(Former Name, Former Address and Former Fiscal Year,
if changed since last report)
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) Thomas W. Klash, the Independent accountant previously
engaged as the principal accountant by the Registrant to audit its
financial statements for the fiscal periods prior to and including
those ending December 31, 1997 and 1998, in connection with the
Registrant's Annual Reports on Form 10-K for those periods, could
not be re-engaged for the Company's audit for the fiscal year ended
December 31, 1999.
The Company, in on-going discussions with the withdrawing
Auditor, was unable to reach a mutual agreement for the year-end
1999 audit. At the end of those discussions, the Company
determined that re-engagement of Thomas W. Klash for the fiscal
period ending December 31, 1999 was not workable. The Company
considers this determination to amount to essentially a mutual
understanding between the Registrant and its Auditor to change
independent certifying auditors for the fiscal year ended December
31, 1999 and for subsequent periods. These determinations were
made by the Board of Directors which does not have an audit or
similar committee. During the two most recent fiscal years and the
subsequent interim period preceding the mutual understanding to
change certifying auditors, there were no disagreements with the
Auditor on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure which
if not resolved to the satisfaction of the Auditor would have
caused it to make a reference in connection with its report. The
Registrant has authorized Thomas W. Klash to respond fully to the
inquiries of its successor accountant concerning any matter,
without limitation of any sort.
Following the mutual understanding to change auditors, the
Company successfully engaged Baum & Company, P.A. with offices at
1515 University Drive, Coral Springs, Florida 33071 as its
independent certifying accountant for the year end 1999 audit and
Annual Report on Form 10-K.
<PAGE>
SIGNATURES
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 hereunto duly authorized.
CORRECTIONS SERVICES, INC.
Dated: March 3, 2000 BY:/s/Norman H. Becker
Norman H. Becker, President
