SAFLINK CORP
8-K, 2000-04-27
COMPUTER PROGRAMMING, DATA PROCESSING, ETC.
Previous: LINCOLN NATIONAL VARIABLE ANNUITY ACCOUNT H, N-4, 2000-04-27
Next: SAFLINK CORP, 8-K, 2000-04-27



                       SECURITIES AND EXCHANGE COMMISSION
                              WASHINGTON, DC 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 24, 2000


                               SAFLINK CORPORATION
             (Exact Name of Registrant as Specified in its Charter)


<TABLE>
<CAPTION>
<S>                                    <C>                          <C>
          DELAWARE                     0-2027                       95-4346070
(State or Other Jurisdiction   (Commission File Number)  (IRS Employer Identification No.)
     of Incorporation)
</TABLE>

        18300 N.E. UNION HILL ROAD, SUITE 270, REDMOND, WASHINGTON   98052
                  (Address of Principal Executive Offices)         (Zip Code)

       Registrant's telephone number, including area code: (425) 881-6766

                                       1
<PAGE>

ITEM 1.  CHANGE IN CONTROL OF REGISTRANT

         Not applicable

ITEM 2.  ACQUISITION OR DISPOSITION OF ASSETS

         Not applicable.

ITEM 3.  BANKRUPTCY OR RECEIVERSHIP

         Not applicable.

ITEM 4.  CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

         (a)      Previous Principal Accountant.

                  (i) On April 24, 2000, SAFLINK Corporation (the "Registrant")
                  dismissed Ernst & Young LLP ("E & Y") as the principal
                  accountant engaged to audit the Registrant's consolidated
                  financial statements.

                  (ii) The audit report of E & Y on the consolidated financial
                  statements of the Registrant as of and for the two fiscal
                  years ended December 31, 1999 did not contain an adverse
                  opinion or a disclaimer of opinion, nor was it qualified or
                  modified as to uncertainty, audit scope, or accounting
                  principles.

                  (iii) During the Registrant's two most recent fiscal years and
                  the subsequent interim period through April 24, 2000, there
                  were no disagreements with E & Y on any matter of accounting
                  principles or practices, financial statement disclosure, or
                  auditing scope or procedures, which disagreement, if not
                  resolved to the satisfaction of E & Y, would have caused it to
                  make reference to the subject matter of the disagreement in
                  connection with its report.

                  (iv) E & Y was provided with a copy of this Form 8-K prior to
                  its filing with the Securities and Exchange Commission. We
                  requested that E & Y furnish us with a letter to the SEC
                  stating whether E & Y agreed with the above statements. E &
                  Y's letter dated April 27, 2000 is attached as Exhibit 16.1.

         (b)      New Principal Accountant.

                  (i) On April 24, 2000, the Registrant engaged KPMG LLP
                  ("KPMG") as the principal accountant to audit the Registrant's
                  consolidated financial statements. During the two most recent
                  fiscal years and the subsequent interim period through April
                  24, 2000, the Registrant did not consult KPMG regarding either
                  the application of accounting principles to a


                                        2
<PAGE>

                  specified. transaction or the type of audit opinion that might
                  be rendered on the Registrant's financial statements, nor on
                  any matter that was either the subject of a disagreement or a
                  reportable event.

                  (ii) The decision to change certifying accountants was
                  approved by the board of directors of SAFLINK Corporation.

ITEM 5.           OTHER EVENTS

                  Not applicable

ITEM 6.           RESIGNATION OF REGISTRANT'S DIRECTORS

                  Not applicable

ITEM 7.           FINANCIAL STATEMENTS AND EXHIBITS

                  (a)      Not applicable.

                  (b)      Not applicable.

                  (c)      Exhibits

                  The exhibits listed on the Exhibit Index on page 5 are filed
as part of this Report.

ITEM 8.           CHANGE IN FISCAL YEAR

                  Not applicable.


                                       3
<PAGE>

                                   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.

                                  SAFLINK CORPORATION

Date: April 27, 2000

                                  By:  /s/ Jeffrey P. Anthony
                                       -------------------------------------
                                       Jeffrey P. Anthony
                                       President and Chief Executive Officer


                                       4
<PAGE>

                                  EXHIBIT INDEX

Exhibit           Description                                           Page No.
- -------           -----------                                           --------

16.1              Letter from Ernst & Young LLP dated April 27, 2000       7
                  regarding change in certifying accountant


                                       5

EXHIBIT 16.1


April 27, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C.  20549

         Re:      SAFLINK Corporation
                  File Reference No. _____________

Dear Sir or Madam:

         We have read Item 4 of Form 8-K of SAFLINK Corporation dated April 24,
2000 and we are in agreement with the statements contained in paragraphs (a)(i),
(a)(ii), (a)(iii) and (a)(iv) therein. We have no basis to agree or disagree
with the statements contained in paragraphs (b)(i) or (b)(ii) therein.



                                                  /s/  Ernst & Young LLP
                                                  ----------------------
                                                  Ernst & Young LLP


 EXHIBIT 16.1




April 27, 2000

Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Dear Gentlemen:

We have read Item 4 of Form 8-K of SAFLINK Corporation dated April 24, 2000 and
are in agreement with the statements contained in paragraphs (a)(i), (a)(ii),
(a)(iii) and (a)(iv) therein. We have no basis to agree or disagree with other
statements of the registrant contained in paragrahs (b)(i) and (b)(ii) therein.



                                             ERNST & YOUNG LLP



© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission