QUIGLEY CORP
8-K, 1997-02-04
SUGAR & CONFECTIONERY PRODUCTS
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                  U. S. 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: February 4, 1997 Commission File: 01-21617


                           THE QUIGLEY CORPORATION

           (Exact Name of Registrant As Specified in Its Charter)




             NEVADA                                  23-2577138

     (State of Incorporation)            (IRS Employer Identification Number)


        10 South Clinton Street, P. O. Box 1349, Doylestown, PA 18901

                  (Address of Principal Executive Offices)




                               (215) 345-0919

                       (Registrants' Telephone Number)






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The following  current  report under Section 13 or 15 (d) of the  Securities
Exchange Act of 1934 is filed pursuant to Rule 13a-11 or Rule 15d-11:

ITEM 4: CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT

On January 29, 1997, the Registrant engaged the independent  accounting firm
of Coopers & Lybrand L.L.P. to audit the Registrants'  financial  statements
for  calendar  year  1997.  The  replacement  of  the  previous   certifying
accountant,  Nachum Blumenfrucht,  CPA, was made by approval of the Board of
Directors of the Registrant and with the agreement of Mr. Blumenfrucht. This
change was due to the dramatic expansion of business  operations  undertaken
by the Company since the close of the prior fiscal year.  There have been no
disagreements  with  the  former  accountant  on any  matter  of  accounting
principles or practices,  financial statement disclosure,  or auditing scope
of procedure,  nor any reportable event required to be disclosed pursuant to
Item 304 (v) of Regulation S - K.

ITEM 8: CHANGE IN FISCAL YEAR

On January 2, 1997,  the Board of Directors of the  Registrant  approved the
change of the  Registrants'  fiscal year from September 30 to December 31 to
reflect   the  fiscal  year  which  has  been   generally   adopted  by  the
pharmaceutical  industry.  The Report  covering the  transition  period from
October 1, 1996 to December 31, 1996 will be filed by the Registrant on Form
10-QSB.  The audited  statements  for this  period,  to be audited by Nachum
Blumenfrucht,  CPA,  will be  included  in the  Companys'  form  10-KSB  for
calendar year ended December 31, 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.


DATED:  February 4, 1997                    THE QUIGLEY CORPORATION


                                            By:   /s/ Guy J. Quigley
                                                 -------------------

                                                 Guy J. Quigley
                                                 President and CEO





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