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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 2
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.
On July 31, 1995, the Audit Committee of the Board of Directors of the
Registrant approved the dismissal of Grant Thornton LLP as its independent
public accountants and the appointment of Coopers & Lybrand L.L.P. as its
independent public accountants, effective on such date. 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 dated August 8, 1995,
regarding change in certifying accountant (previously
filed).
16.2 - Letter of Grant Thornton dated August 24, 1995,
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 25, 1995 By: /s/ Stephen E. Beatty
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Stephen E. Beatty
Chief Financial Officer and Treasurer
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EXHIBIT 16.2
[GRANT THORNTON LLP LETTERHEAD APPEARS HERE]
August 24, 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/A, Amendment No. 2 of The Dwyer Group, Inc.
dated July 31, 1995, and agree with the statements contained therein.
Very truly yours,
/s/ Grant Thornton LLP
