TENET INFORMATION SERVICES INC
8-K, 1997-09-10
COMPUTER INTEGRATED SYSTEMS DESIGN
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		 SECURITIES AND EXCHANGE COMMISSION
		       WASHINGTON, D.C. 20549
  
  
			      FORM 8-K
				  
				  
			   CURENT REPORT
				  
				  
     Pursuant to Section 13 or 15(d) of the Securities Exchange
			    Act of 1934
  
  
  
			 September 5, 1997
	  Date of Report (Date of earliest event reported)
  
  
  
		  Tenet Information Services, Inc.
       (Exact name of Registrant as specified in its charter)
  
  
  
  Utah                0-18113                  87-0405405
  (State or other  (Commission File Number)   (IRS Employer
  jurisdiction of                           Identification No.)
  Incorporation)
  
  
  
		  4885 South 900 East, Suite #107
		      Salt Lake City, UT 84117
	      (Address if principal executive offices)
				  
			    801-268-3480
	(Registrant's telephone number, including area code)
  
  
  Item 4.        Changes in Registrant's Certifying Accountant
  
  
  Effective May 30, 1997, the Registrant dismissed Arthur
  Andersen LLP ("Anderson") as its certifying accountant. 
  Anderson's reports on the Registrant's financial statements
  for the years ended June 30, 1996 and 1995 did not contain
  an adverse opinion or a disclaimer of opinion and were not
  qualified as to uncertainty, audit scope, or accounting
  principles.
  
  The Registrant's board of directors unanimously approved
  dismissal of Anderson.
  
  During Registrant's two most recent fiscal years ended June
  30, 1996 and 1995 and the interim period subsequent to June
  30, 1996, there were no disagreements, as defined in
  Regulation S-K Item 304, with Andersen on any matter of
  accounting principles or practices, financial statement
  disclosure, or auditing scope or procedure, which
  disagreements would have caused Andersen to make a reference
  to the subject matter of the disagreement in connection with
  its reports.
  
  On August 12, 1997 the Registrant engaged Hansen, Barnett &
  Maxwell ("Hansen") to perform its audits and provide various
  accounting services thereafter.  The Registrant did not
  consult with Hansen prior to such date regarding any
  reportable matter.
  
  The Registrant has provided Andersen with a copy of this
  report prior to filing this report with the Securities and
  Exchange Commission.  The Registrant has requested Arthur to
  furnish Registrant with a letter addressed to the Securities
  and Exchange Commission stating whether it agrees with the
  statements made in this report and if not, stating the
  respect in which it does not agree.  The letter is filed as
  an exhibit to this report.
  
  Item 7.  Financial Statements and Exhibits
  
       The following exhibit is filed herewith:
  
	  1.   Letter from Arthur Andersen LLP dated May 30, 1997
  
  
  
  
  
  
  
			     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.
  
  
  
  TENET INFORMATION SERVICES, INC.
  
  
  
  
  By:_________________________________
  Fred J. Anderson, Chief Financial Officer
  
  Date:________________________________



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