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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
DATE OF REPORT: MARCH 29, 2000
UNICOMP, INC.
(Exact name of registrant as specified in its charter)
COMMISSION FILE NUMBER: 0-15671
COLORADO 84-1023666
(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization)
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
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ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
a. Effective March 23, 2000, UniComp, Inc. (the "Company") replaced its
independent auditors, Arthur Andersen L.L.P. ("Arthur Andersen") with
BDO Seidman, LLP ("BDO Seidman"). Arthur Andersen's report on UniComp's
financial statements for the fiscal years ended February 28, 1998 and
1999, contained no adverse opinions 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 Board of Directors.
During the fiscal years ended February 28, 1998 and 1999, there were no
disagreements between the Company and Arthur Andersen 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 Arthur Andersen, 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 during the fiscal
years ended February 28, 1998 and 1999.
The Company has requested Arthur Andersen furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of such letter dated, March
27, 2000, is filed as Exhibit 16.1 to this Form 8-K.
b. Effective March 23, 2000, the Company engaged BDO Seidman as its
independent auditor for the fiscal year ended February 29, 2000. During
the fiscal years ended February 28, 1998 and 1999 and the subsequent
interim period to the date hereof, the Company did not consult BDO
Seidman regarding any of the matters or events set forth in Item 304
(a)(2)(I) and (ii) of Regulation S-K.
Exhibits
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<CAPTION>
Exhibit Number Description
<S> <C>
16.1 Letter of Arthur Andersen LLP re: Changes
in Public Accountants
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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.
UNICOMP, INC.
/s/ Hugh Moore MARCH 29, 2000
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Hugh Moore Date
Vice President of Finance
Principal Accounting Officer
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EXHIBIT 16.1
March 27, 2000
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sir/Madam:
We have read the first and second paragraphs of Item 4 included in the Form 8-K
dated March 28, 2000 of Unicomp, Inc. to be filed with the Securities and
Exchange Commission and are in agreement wit the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP
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