TOTAL RESEARCH CORP
8-K, 1998-10-28
ENGINEERING, ACCOUNTING, RESEARCH, MANAGEMENT
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                       SECURITIES AND EXCHANGE COMMISSION

                              Washington, DC 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):  October 28, 1998



                           TOTAL RESEARCH CORPORATION
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)



            Delaware                    0-15692           22-2072212     
            --------                    -------           ----------
(State or other jurisdiction        (Commission        (IRS Employer
   of incorporation)                File Number)     Identification No.)



       Princeton Corporate Center
       5 Independence Way, CN 5305
       Princeton, New Jersey                              08543   
- ----------------------------------------               ----------
(Address of principal executive offices)               (Zip Code)



Registrant's telephone number, including area code:  (609) 520-9100
                                                     --------------

                                 Not Applicable
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>


ITEM 4.       CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.

(a)      Dismissal of Former Accountant.

         Effective  on  October  22,  1998,  Total  Research   Corporation  (the
"Registrant")  dismissed Amper,  Politzimer & Mattia ("APM") as the Registrant's
principal   independent   accountants.   The  decision  to  change   independent
accountants was recommended by the Audit Committee of the Registrant's  Board of
Directors.

         The reports of APM on the Registrant's  financial  statements as of and
for each of the fiscal  years  ended June 30,  1997 and 1998 did not  contain an
adverse  opinion or  disclaimer of opinion,  nor were such reports  qualified or
modified as to uncertainty,  audit scope or accounting principles. In connection
with audits of the financial  statements of the  Registrant  for the years ended
June 30, 1997 and 1998 and during the interim  period  through the date of APM's
dismissal,  there were no  disagreements  between the  Registrant and APM on any
matter of accounting principles or practices,  financial statement disclosure or
auditing scope or procedures which, if not resolved to APM's satisfaction, would
have caused APM to make reference to such matter in its reports. Further, during
such periods,  there were no events of the type required to be reported pursuant
to Item 304(a)(1)(iv) of Regulation S-B.

         The  Registrant  has  requested  that  APM  furnish  it  with a  letter
addressed to the Securities and Exchange  Commission  stating  whether or not it
agrees with the above  statements.  A copy of such  letter is filed  herewith as
Exhibit 16.1.

(b)      Engagement of New Accountant.

         On or about the date of the dismissal of APM, the Registrant  appointed
Ernst  & Young  LLP  ("Ernst  &  Young")  as the  Registrant's  new  independent
accountants.

         During the  Registrant's two most recent fiscal years or any subsequent
interim  period  prior to engaging  Ernst & Young,  neither the  Registrant  nor
anyone on its behalf  consulted  Ernst & Young  regarding (i) the application of
accounting  principles  to any  transaction;  or the type of audit  opinion that
might be rendered on the Registrant's  financial statements,  or (ii) any matter
that was  either  the  subject  of a  disagreement  or an event  required  to be
reported pursuant to Item 304(a)(1)(iv) of Regulation S-B.

ITEM 7.     FINANCIAL INFORMATION, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.

(a)      Exhibits.

         16.1     Letter Regarding Change in Independent Accountants.


<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.


                                        TOTAL RESEARCH CORPORATION



Date:  October 28, 1998              By:/s/Richard G. Morrow, Jr.
                                        ----------------------------------------
                                        Richard G. Morrow, Jr.
                                        Vice President, Controller and Secretary



                                      -2-

                 [Letterhead of Amper, Politziner & Mattia P.A.]


October 27, 1998




Securities and Exchange Commission
Washington, DC 20549

We have read Form 8K dated October 27, 1998 of Total Research  Corporation which
was provided to us regarding changes in registrants certifying  accountants.  We
agree with such report as it relates to Amper, Politziner & Mattia P.A.



                                /s/ Amper, Politziner & Mattia P.A.
                                    AMPER, POLITZINER & MATTIA P.A.


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