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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 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) July 24, 1996
Commission File Number 1-09772
PIMCO ADVISORS L.P.
(Exact name of registrant as specified in its charter)
Delaware 1-09772 06-1349805
(State or other jurisdiction of Commission File Number (I.R.S. Employer
incorporation or organization) Identification No.)
800 Newport Center Drive
Newport Beach, CA 92660
(Address of principal executive offices)
(Zip Code)
(714) 717-7022
(Registrant's telephone number, including area code)
This Form 8-K contains 3 sequentially numbered pages.
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Exhibit Index, located at sequentially numbered page 3.
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Page 1
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(i) On July 23, 1996, PIMCO Advisors L.P. appointed Price Waterhouse LLP to
replace Deloitte & Touche LLP as its independent accountant.
(ii) The reports of Deloitte & Touche LLP on the financial statements for
the past two fiscal years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty, audit
scope or accounting principle.
(iii) The Registrant's Audit Committee and Equity Board participated in and
approved the decision to change independent accountants.
(iv) In connection with its audits for the two most recent fiscal years and
for the subsequent interim period through July 23, 1996, there have
been no disagreements with Deloitte & Touche LLP 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 Deloitte & Touche LLP would have caused them to make
reference thereto in any of their reports.
ITEM 7. MATERIALS TO BE FILED AS EXHIBITS.
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Exhibit No. Exhibit
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16 Letter from Deloitte & Touche LLP regarding
representations in the Form 8-K.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant had duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
PIMCO ADVISORS L.P.
Date July 29, 1996 By /s/ Robert M. Fitzgerald
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Robert M. Fitzgerald
Senior Vice President and
Chief Financial Officer
Page 2
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PIMCO ADVISORS L.P.
INDEX TO EXHIBIT
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Exhibit No. Exhibit
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16 Letter from Deloitte & Touche LLP
regarding representations in the Form 8-K.
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Page 3
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EXHIBIT 16
[DELOITTE & TOUCHE LLP]
July 24, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 paragraphs (i), (ii), and
(iv) of Form 8-K of PIMCO Advisors L.P. dated July 24, 1996.
Yours truly,
Deloitte & Touche LLP
