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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES AND EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) NOVEMBER 15, 1996
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CONTINUCARE CORPORATION
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
FLORIDA
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(STATE OR OTHER JURISDICTION OF INCORPORATION)
0-21910 59-2716063
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(COMMISSION FILE NUMBER (IRS EMPLOYER IDENTIFICATION NO.)
CONTINUCARE CORPORATION
100 SOUTHEAST SECOND STREET, 36TH FLOOR
MIAMI, FLORIDA 33131
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICE) (ZIP CODE)
REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (305) 350-7515
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ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The accounting firm of Arthur Andersen LLP ("Arthur Andersen")
represented Continucare Corporation (the"Company") as its independent
accountants during fiscal years 1995 and 1996 and was dismissed by the
Company's Board of Directors on November 15, 1996. During the Company's two
most recent fiscal years and subsequent interim period, there were no
disagreements between the Company and Arthur Andersen 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
Arthur Andersen, would have caused it to make reference to the subject matter
of the disagreement in connection with its reports. Arthur Andersen's reports
on the financial statements of the Company for the two most recent fiscal years
did not contain an adverse opinion or disclaimer of opinion, and were not
qualified or modified as to uncertainty, audit scope, or accounting principles.
The Company's Board of Directors has appointed Deloitte & Touche LLP as the
Company's independent accountants for fiscal year 1997.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) & (b) None.
(c) Exhibits
16 Acknowledgment Letter from Arthur Andersen LLP
regarding its dismissal as the Company's independent
public accountants.
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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.
CONTINUCARE CORPORATION
Date: November 27, 1996 By:/s/ Charles M. Fernandez
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Charles M. Fernandez
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EXHIBIT 16
ARTHUR
ANDERSEN
November 22, 1996
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Arthur Andersen LLP
Chief Accountant
Securities and Exchange Commission ----------------------------
Washington, D.C. 20549 633 West Fifth Street
Los Angeles CA 90071-2008
213 614 6500
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated November 15, 1996
of Continucare Corporation (formerly Zanart Entertainment Incorporated) to be
filed with the Securities and Exchange Commission and are in agreement with the
statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
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ARTHUR ANDERSEN LLP