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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
Current Report Under Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report (date of earliest event reported):
May 10, 1996
Commission File Number: 33-15370-D
CUSA Technologies, Inc.
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(Exact name of the small business as specified in charter)
Nevada 87-0439511
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State of Incorporation IRS Identification Number
986 West Atherton Drive, Salt Lake City, Utah 84123
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(Address of principle executive offices)
(801) 263-1840
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(Telephone of issuer including area code)
Page 1 of __ consecutively numbered pages, including exhibits.
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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Effective May 10, 1996, on the recommendation of the Audit Committee
of CUSA Technologies, Inc. (the "Registrant"), the Registrant
simultaneously dismissed its auditors, Grant Thornton LLP and
appointed KPMG Peat Marwick LLPto be its auditors for the fiscal year
ending June 30, 1996.
The appointment of KPMG Peat Marwick LLP represents a change of auditors
from Grant Thornton LLP, whose dismissal was approved by the board. The
report of Grant Thornton LLP on the Registrant's financial statements as
of June 30, 1995, and the year then ended did not contain an adverse opinion,
or a disclaimer of opinion, nor was their report qualified or modified as to
uncertainty, audit scope, or accounting principles. During the past fiscal
year and the interim period preceding the dismissal of Grant Thornton LLP,
there have been no disagreements 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 LLP,
would have caused it to make reference to the subject matter of the
disagreements in connection with its report.
During the most recent fiscal year and the subsequent interim period preceding
Grant Thornton LLP's dismissal, the Registrant was not advised by Grant
Thornton LLP that internal controls necessary for the Registrant
to develop reliable financial statements did not exist nor that information
came to its attention that led it to no longer be able to rely on
management's representations or that made it unwilling to be associated with
the financial statements prepared by management. The Registrant has not
been advised by Grant Thornton LLP of the need to expand significantly the
scope of the Registrant's audit, nor has the Registrant been advised that
during the most recent fiscal year and the subsequent interim period
preceding its dismissal, information has come to the attention of Grant
Thornton LLP that on further investigation may (i) materially impact the
fairness or reliability of either a previously issued audit report or the
underlying financial statements, or the financial statements issued or to be
issued covering the fiscal period subsequent to the date of the most recent
financial statements covered by an audit report, or (ii) cause Grant Thornton
LLP to be unwilling to rely on management's representations or be associated
with the Registrant's financial statements.
The Registrant has provided the former accountant, Grant Thornton LLP, with a
copy of the foregoing disclosures. A letter, addressed to the Commission, by
the former accountants stating that it agrees with the above statements made by
the Registrant is attached hereto as an exhibit.
No consultations occurred between the Registrant and KPMG Peat Marwick LLP
during the most recent fiscal year and any subsequent interim period prior to
KPMG Peat Marwick LLP's appointment regarding the application of accounting
principles to a specific completed or contemplated transaction, the type of
audit opinion, or other information considered by the Registrant in reaching
a decision as to an accounting, auditing, or financial reporting issue.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
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Exhibits
The following exhibits are included as part of this report:
SEC
Exhibit Reference
Number Number Title of Document
______ ______ _________________________________
16.01 16 Letter from Grant Thornton LLP
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SIGNATURES
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Pursuant to the requirements of section 13 or 15(d) of the Securities Exchange
Act of 1934, as amended, the Registrant has duly caused this report to be
signed on its behalf by the undersigned, thereunto duly authorized.
Dated: May 16, 1996
CUSA TECHNOLOGIES, INC.
By: /s/ D. Jeff Peck
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D. Jeff Peck, Chief Financial Officer
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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
___________________________
EXHIBITS
TO
FORM 8-K
DATED MAY 10, 1996
UNDER
THE SECURITIES EXCHANGE ACT OF 1934
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CUSA TECHNOLOGIES, INC.
EXHIBIT 16.01
Letter from Grant Thornton LLP: To be supplied
