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UNITED STATES
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): June 24, 1996
CALIFORNIA CULINARY ACADEMY, INC.
(Exact name of registrant as specified in its charter)
California 0-21932 94-3042862
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
625 Polk Street
San Francisco, California 94102
(Address of principal executive offices, including Zip Code)
(415) 771-3536
(Registrant's telephone number, including area code)
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ITEM 4 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 17, 1996, the Board of Directors of California Culinary Academy,
Inc. (the "Registrant") approved Deloitte & Touche LLP as its certifying
accountant for the fiscal year ended June 30, 1996. As of June 24, 1996,
Deloitte & Touche has not formally accepted the appointment but is in
discussions with the Registrant reqarding same. On June 17, 1996, management
informed the former accountant, Arthur Andersen LLP, that it had been dismissed.
There have been no adverse opinions, disclaimers of opinion or qualifications or
modifications as to uncertainty, audit scope or accounting principles regarding
the reports of Arthur Andersen LLP on the Registrant's financial statements
within the two most recent fiscal years and subsequent interim period. There
were no reportable disagreements with the former accountants on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure within the two most recent fiscal years and subsequent
interim period.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
The following exhibit is filed as part of this Current Report on Form 8-K:
EXHIBIT
NUMBER EXHIBIT
- ------- -------
1. Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated June 24, 1996
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.
Date: June 24, 1996
CALIFORNIA CULINARY ACADEMY, INC.
(Registrant)
By: /s/ Robert A. Stoffregen
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Robert A. Stoffregen
VICE PRESIDENT, FINANCE AND
CHIEF FINANCIAL OFFICER
2
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June 24, 1996
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: California Culinary Academy, Inc.
(Commission File Number 0-21932)
Gentlemen:
We have read the last three sentences of Item 4 in the attached Form 8-K dated
June 24, 1996 of California Culinary Academy, Inc. to be filed with the
Securities and Exchange Commission and are in agreement with the statements
contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By: /s/ Marvin A. Friedman
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Marvin A. Friedman
