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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
March 22, 2000
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Date of Report (date of earliest event reported)
McLAREN AUTOMOTIVE GROUP, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-16176 84-1016459
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State or other Jurisdiction Commission File IRS Employer Identification
of Incorporation Number No.
32233 West Eight Mile Road, Livonia, Michigan 48152
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(Address of principal executive offices) (Zip Code)
(248) 477-6240
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Registrant's telephone number, including area code
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(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On March 22, 2000, McLaren Automotive Group, Inc. (the "Registrant")
engaged Ernst & Young LLP as its independent accountants for the fiscal year
ended September 30, 2000. Also on March 22, 2000, Arthur Andersen LLP was
dismissed as the Registrant's independent accountants.
(b) The reports of Arthur Andersen LLP on the Registrant's financial
statements for the fiscal years ended September 30, 1998 and 1999, contained no
adverse opinion or disclaimer of opinion nor were they qualified as to
uncertainty, audit scope or accounting principles.
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(c) The Registrant's Board of Directors made the decision to engage Ernst &
Young LLP as the Registrant's independent accountants.
(d) In connection with the audits for the fiscal years ended September 30,
1998 and 1999, and during the interim period from October 1, 1999, to March 22,
2000, there have been no disagreements with Arthur Andersen LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure.
(e) The Registrant previously engaged Ernst & Young LLP during the current
fiscal year to evaluate financial information involved with a special project
the Registrant was contemplating. The Registrant did not consult with Ernst &
Young LLP with regard to any matter concerning the application of accounting
principles to the type of audit opinion that might be rendered with respect to
the Registrant's financial statements.
(f) The Registrant has requested that Arthur Andersen LLP review this
disclosure, and Arthur Andersen LLP has been given an opportunity to furnish the
Registrant with a letter addressed to the Commission containing any new
information, clarification of the Registrant's expression of its views, or the
respect in which it does not agree with the statements made by the Registrant
herein. Such letter is filed as an exhibit to this Report.
Item 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) EXHIBITS.
Exhibit 16. Letter from Arthur Andersen LLP
SIGNATURE
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.
McLAREN AUTOMOTIVE GROUP, INC.
/s/ Wiley R. McCoy
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Date: March 27, 2000 By: Wiley R. McCoy, President
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EXHIBIT 16
[ARTHUR ANDERSEN LETTERHEAD]
OFFICE OF THE CHIEF ACCOUNTANT
SECURITIES AND EXCHANGE COMMISSION
450 FIFTH STREET, N.W.
WASHINGTON, D.C. 20549
March 28, 2000
Dear Sir/Madam:
We have read paragraphs (a) through (d) of Item 4 included in the Form 8-K dated
March 22, 2000 of McLaren Automotive Group, Inc. to be filed with the Securities
and Exchange Commission and are in agreement with the statements contained
therein.
Very truly yours,
/s/ Arthur Andersen LLP
Copy to: Mr. Wiley R. McCoy, McLaren Automotive Group, Inc.
