SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/Amendment
Current Report
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) August 20, 1998
Advanced Medical Products, Inc.
(Exact name of registrant as specified in its charter)
Delaware
(State or other jurisdiction of incorporation)
16-1284228
(Commission File Number) (IRS Employer
Identification No.)
6 Woodcross Drive, Columbia, SC 29212
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code
(803) 407-3044
Not Applicable
(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Registrant's accountant, BDO Seidman LLP, was dismissed on August 20,
1998.
Registrant's former principal accountant's reports on its financial
statements for each of the past two years contained a "going concern"
opinion, although management of Registrant had no disagreement (as defined
in Reg. 229.304(a)(1)(iv) and the Instructions to Item 304) with regard
to such opinions. The decision to dismiss Registrant's former accountant
was recommended by the Audit Committee of its Board of Directors and
approved by the Board of Directors, and was based primarily on cost
consideration.
During Registrant's two most recent fiscal years and any subsequent
interim period preceding such dismissal there were no disagreements with
Registrant's former accountant on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedure.
To Registrant's recollection, its former accountant has not advised it
that (a) internal controls necessary for Registrant to develop reliable
financial statements do not exist; (b) information has come to the
accountant's attention that has led it to no longer be able to rely on
management's representations, or that has made it unwilling to be
associated with the financial statements prepared by management; (c) it
needs to expand significantly the scope of its audit during such time
period; and (d) information has come to the accountant's attention that it
has concluded materially impacts the fairness or reliability of either (i)
a previously issued audit report or the underlying financial statements,
or (ii) the financial statements issued or to be issued covering the
fiscal period(s) subsequent to the date of the most recent financial
statements covered by an audit report.
Registrant has engaged as its principal accountant the firm of McGladrey
& Pullen, LLP, effective as August 20, 1998. During Registrant's two most
recent fiscal years or any subsequent interim period prior to engaging
such accountant, neither Registrant nor someone on its behalf consulted
the newly engaged accountant regarding (i) either: the application of
accounting principles to a specified transaction, either completed or
proposed; or the type of audit opinion that might be rendered on
Registrant's financial statements, or (ii) any matter that was either the
subject of a "disagreement" (as defined in Reg. 229.304(a)(1)(iv) and the
Instructions to Item 304) or a "reportable event" (as described in Reg.
229.304(a)(1)(v)).
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Financial statements of businesses acquired: None required.
(b) Pro forma financial information: None required.
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.
ADVANCED MEDICAL PRODUCTS, INC.
Date: October 14, 1998 By: RONALD G. MOYER
Ronald G. Moyer
Chief Executive Officer
October 14, 1998
Securities and Exchange Commission
450 5th Street NW
Washington, DC 20549
Ladies and Gentlemen:
Re: Advanced Medical Products Inc.
We have been furnished with a copy of the response to Item 4 of Form 8-K for
the event that occurred on August 20, 1998, to be filed by our former client,
the Advanced Medical Products Inc. We agree with the statements made in
response to that Item insofar as they relate to our firm. While we are unable
to comment as to what management may or may not recollect, there were no
reportable events of the type outlined in items (a) through (d) in the
second paragraph of Item 4 during the Registrant's two most recent fiscal
years and any subsequent interim period preceding our dismissal.
Very truly yours,
BDO Seidman, LLP
