SECURITIES AND EXHANGE COMMISSION
WASHINGTON, D.C. 20549
------------------
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OF 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) August 12, 1999
-------------------
Wavetech International, Inc.
------------------------------------------------------
(Exact Name of Registrant as Specified in its Charter)
Nevada 001-15482 86-0916826
- ---------------------------- ------------------------ ----------------------
(State or Other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification Number)
5210 E. Williams Circle, Suite 200 Tucson, Arizona 85711
--------------------------------------------------------
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (520) 750-9093
---------------
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Wavetech International, Inc. ("Wavetech" or the "Company") received and accepted
the declination for reelection notice from their independent auditors, Addison,
Roberts & Ludwig, P.C. ("AR&L"), on August 6, 1999. AR&L declined to stand for
reelection as the Company's independent auditors for the year ending August 31,
2000 due to the firm's cessation of audit and accounting services and the
withdrawal of all the firm's partners. Due to the cessation of services, AR&L
will not be performing the Company's audit for its fiscal year ending August 31,
1999. The Company has authorized AR&L, and they have agreed, to respond to any
inquiries or requests for information made by the Company's new auditors. There
have not been any accounting disagreements or other reportable events within the
meaning of Item 304 of SEC Regulation S-K for the last two fiscal years. The
Company has delivered a copy of this Current Report on Form 8-K to AR&L and AR&L
has stated in its attached letter to the SEC, filed as Exhibit 16, that they
concur with the foregoing statements in this paragraph. The Company is currently
negotiating with respect to the engagement of new auditors.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS
(c) Exhibits:
Exhibits Title
-------- -----
16 Letter of Addison, Roberts & Ludwig, P.C.
re Change in Certifying Accountant
<PAGE>
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.
WAVETECH INTERNATIONAL, INC.
By: /s/ Gerald I. Quinn
--------------------------------
Gerald I. Quinn
Chief Executive Officer
Date: August 12, 1999
[LETTERHEAD OF ADDISON, ROBERTS & LUDWIG, P.C.]
August 12, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: Wavetech International, Inc.
File Ref. No. 0-15482
We were previously the principal accountant for Wavetech International, Inc.
and, under the date of November 6, 1998, we reported on the consolidated
financial statements of Wavetech International, Inc. as of and for the years
ended August 31, 1998 and 1997. On August 6, 1999, we declined to stand for
reelection due to the firm's cessation of audit and accounting services and the
withdrawal of all of the firm's partners. We have read Wavetech International,
Inc.'s statements included under Item 4 of its Form 8-K dated August 12, 1999
and we agree with such statements.
Very truly yours,
/s/ Addison, Roberts & Ludwig, P.C.
Addison, Roberts & Ludwig, P.C.
