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
Date of Report (Date of earliest event reported):
February 27, 1998 (February 23, 1998)
UNICOMP, INC.
(Exact name of registrant as specified in its charter)
Commission file number: 0-15671
Colorado
(State or other jurisdiction ofincorporation or organization)
84-1023666
(IRS Employer Identification No.)
1850 Parkway Place, Suite 925
Marietta, Georgia 30067
(Address of principal executive offices including zip code)
Registrant's telephone number, including area code: (770) 424-3684
Item 4. Change in Registrant's Certifying Accountant
a. Effective February 23, 1998, UniComp, Inc. (the "Company") replaced its
independent auditors, Coopers & Lybrand L.L.P. ("Coopers & Lybrand") with Arthur
Andersen L.L.P. ("Arthur Andersen"). Coopers & Lybrand's report on UniComp's
financial statements during the two most recent fiscal years preceding the date
hereof contained no adverse opinion or a disclaimer of opinions, and was not
qualified or modified as to uncertainty, audit scope or accounting principles.
The decision to change accountants was approved by the Company's Audit
Committee.
During the last two fiscal years and the subsequent interim period to the date
hereof, there were no disagreements between the Company and Coopers & Lybrand on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to the satisfaction of Coopers, would have caused it to make a
reference to the subject matter of the disagreement(s) in connection with its
reports.
None of the "reportable events" described in Item 304(a)(1)(v) of Regulation
S-K occurred with respect to the Company within the last two fiscal years and
the subsequent interim period to the date hereof.
b. Effective February 23, 1998, the Company engaged Arthur Andersen as its
independent auditors for the fiscal year ending February 28, 1998. During the
last two fiscal years and the subsequent interim period to the date hereof, the
Company did not consult Arthur Andersen regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
The Company has requested Coopers & Lybrand furnish it with a letter addressed
to the Securities and Exchange Commission stating whether it agrees with the
above statements. A copy of Coopers & Lybrand's letter to the Securities and
Exchange Commission is filed as Exhibit 16.1 to this Form 8-K.
Exhibits
Exhibit Number Description
16.1 Letter of Coopers & Lybrand re: Change in Certified
Public Accountants
SIGNATURES
Pursuant to the requirements of Section 13 or 15 (d) of the
Securities Exchange Act of 1934, the Registrant has duly caused this report to
be signed on its behalf by the undersigned, thereunto duly authorized, in the
City of Marietta, State of Georgia, on the 27th day of February, 1998.
UNICOMP, INC.
By: /s/Stephen A. Hafer
Stephen A. Hafer
Chairman of the Board, President and Chief Executive Officer
EXHIBIT 16.1
February 27, 1998
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read the statements made by UniComp, Inc. (copy attached), which
we understand will be filed with the Commission, pursuant to Item 4 of
Form 8-K as part of the Company's Form 8-K report for the month of
February, 1998. We agree with the statements concerning our Firm in such
Form 8-K.
Very truly yours,
/s/ Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.
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