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): April 18, 2000
Clarion Technologies, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-24690 91-1407411
(State of (Commission File Number) (I.R.S. Employer
Incorporation) Identification No.)
235 Central Avenue, Holland, Michigan 49423
(Address of principal executive offices) (Zip Code)
(616) 494-8885
(Registrant's telephone number,
including area code)
Page 1 of 5 Pages
Exhibit Index is on Page 5
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants.
(i) On April 18, 2000, Clarion Technologies, Inc. dismissed Perrin,
Fordree & Company, P.C. as its independent accountant.
(ii) The audit reports of Perrin, Fordree & Company, P.C. on the
consolidated financial statements of Clarion Technologies, Inc.
for the past two years did not contain any adverse opinion or
disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope, or accounting principles.
(iii) The decision to change independent accountants was approved by
the Board of Directors of Clarion Technologies, Inc.
(iv) In connection with its audits for the two most recent fiscal
years and any subsequent interim periods through April 18, 2000,
there were no disagreements with Perrin, Fordree & Company, P.C.
on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of Perrin,
Fordree & Company, P.C., would have caused it to make reference
to the subject matter of the disagreement in connection with its
report.
(v) During the two most recent fiscal years and through April 18,
2000, there have been no reportable events (as defined in
Regulation S-B Item 304(a)(1)(iv)(B)).
(b) New independent accountants.
The Registrant engaged Ernst & Young LLP as its new independent
accountants as of April 18, 2000. During the two most recent fiscal
years and through April 18, 2000, the Registrant has not consulted
with Ernst & Young LLP regarding:
(i) the application of accounting principles to a specified completed
or contemplated transaction or the type of audit opinion that
might be rendered on the Registrant's financial statements, and
in no case was either written or oral report provided to Clarion
Technologies, Inc. that Clarion Technologies, Inc. concluded was
an important factor in reaching a decision as to an accounting,
auditing or financial reporting issue; or
(ii) any matter that was either the subject of a disagreement, as that
term is defined in Item 304(a)(1)(iv) of Regulation S-B and the
related instructions to Item
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304 of Regulation S-B, or a reportable event required to be
disclosed pursuant to Item 304(a)(1)(iv) of Regulation S-B.
(c) Letter from previous independent accountants.
Attached as Exhibit 16 is a letter from Perrin, Fordree & Company, P.C.,
stating that it agrees with the statements contained in section (a)
above.
Item 7. Financial Statements and Exhibits
(a) & (b) Not Applicable
(c) Exhibits - See Exhibit Index
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SIGNATURE
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, thereunto duly authorized.
Dated: April 18, 2000 CLARION TECHNOLOGIES, INC.
By: /s/ David W. Selvius
David W. Selvius
Chief Financial Officer
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EXHIBIT INDEX
Exhibit No. Description
- ----------- -----------
16.1 Letter from Perrin, Fordree & Company, P.C. dated April 18,
2000
-5-
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EXHIBIT 16.1
Perrin, Fordree & Company, P.C.
Certified Public Accountants
901 Wilshire Dr.
Suite 400
Troy, Michigan 48084
April 18, 2000
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington D.C., 20549
Dear Commissioners:
This is to confirm that the client-auditor relationship between Clarion
Technologies, Inc. (Commission File No. 0-24690) and Perrin, Fordree & Company,
P.C. has ceased. We have read and agree with the statements concerning our firm
contained in Item 4 of Form 8-K of Clarion Technologies, Inc. dated April 18,
2000.
Sincerely,
PERRIN, FORDREE & COMPANY, P.C.
/s/ Perrin, Fordree & Company, P.C.
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