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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934
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JULY 31, 1995
(Date of report)
THE DWYER GROUP, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-15227 73-0941783
(State or other (Commission (IRS employer
jurisdiction of file number) identification no.)
incorporation or
organization)
1020 N. UNIVERSITY PARKS DRIVE
WACO, TX 76707
(Address of principal executive offices)
(817) 756-2122
(Registrant's telephone number,
including area code)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective July 31, 1995, the Board of Directors of the Registrant appointed
Coopers & Lybrand L.L.P. as its independent public accountants. The Registrant
has not consulted Coopers & Lybrand L.L.P. prior to such appointment with
respect to any matter of accounting principles or practices, financial statement
disclosure, auditing scope or procedure, or any disagreement with the
Registrant's independent public accountants. From 1989 until such date, the
Company had engaged Grant Thornton LLP as its independent public accountants.
During the period of the engagement of Grant Thornton LLP by the Registrant,
there were no disagreements between Grant Thornton LLP and the Registrant on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of Grant Thornton would have caused them to make reference to the
disagreements in any of their financial reports to the Registrant. In addition,
no report on the financial statements of the Registrant rendered by
Grant Thornton contained an adverse opinion or a disclaimer of opinion or was
qualified or modified as to uncertainty, the scope of audit performed, or
accounting principles.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits.
16.1 - Letter of Grant Thornton regarding change in
certifying accountant.
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SIGNATURES
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.
THE DWYER GROUP, INC.
Dated: August 11, 1995 By: /s/ STEPHEN E. BEATTY
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Stephen E. Beatty
Chief Financial Officer and Treasurer
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[GRANT THORNTON LETTERHEAD APPEARS HERE]
August 8, 1995
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: The Dwyer Group, Inc.
File No. 0-15227
Gentlemen:
We have read Item 4 of the Form 8-K of The Dwyer Group, Inc. dated July 31,
1995, and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton LLP