<PAGE>
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
December 12, 1997
----------------------------------------------
Date of Report (Date of Earliest Event Reported)
National Quality Care, Inc.
--------------------------------------------
(Exact name of Registrant as specified in its charter)
Delaware 0-19031 84-1215959
--------------- ----------- --------------
(State or other (Commission (IRS Employer
jurisdiction of file Number) Identification No.)
incorporation or
organization)
5901 West Olympic Boulevard
Suite 109
Los Angeles, California 90036
-----------------------------
(Address of principal executive offices)
Registrant's telephone number, including area code: (213) 692-0948
--------------
with copies to:
Jeffrey P. Berg, Esq.
Matthias & Berg LLP
1990 South Bundy Drive
Suite 790
Los Angeles, California 90025
Tel: 310-820-0083
<PAGE>
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) By letter dated December 12, 1997, the Company terminated Singer Lewak
Greenbaum & Goldstein LLP as independent certified accountants for the Company.
The Company's former independent certified accountants' annual report
covering the two (2) fiscal years ended December 31, 1996 and 1995 did not
include an adverse opinion or disclaimer of opinion, and was not modified as to
uncertainty, audit scope or accounting principles. In connection with the
audits of the two (2) most recent fiscal years and during any subsequent interim
periods preceding such termination, there has not developed any disagreement
between such former independent certified accountants and management of the
Company or other reportable events which have not been resolved to the Company's
former independent certified accountants' satisfaction. Singer Lewak Greenbaum
& Goldstein LLP had been the Company's independent certified accountants since
approximately August 15, 1996.
(b) As of December 12, 1997, the Company engaged KPMG Peat Marwick LLP, as
the Company's independent auditors to replace Singer Lewak Greenbaum & Goldstein
LLP, whose report with respect to the Company's financial statements for the
fiscal years ended December 31, 1996 and 1995, has been included in the
Company's Form 10-KSB for the fiscal year ended December 31, 1996.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(C) EXHIBITS.
16.1 Letter RE Change in Certifying Accountant of Singer Lewak Greenbaum &
Goldstein LLP, dated December 15, 1997.
2
<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 authorized.
NATIONAL QUALITY CARE, INC.
Dated: December 15, 1997 By: /s/ Ron Berkowitz
--------------------------------
Ron Berkowitz
Chief Financial Officer
3
<PAGE>
EXHIBIT INDEX
EXHIBIT
NUMBER DESCRIPTION
16.1 Letter re Change in Certifying Accountant of Singer Lewak Greenbaum &
Goldstein LLP, dated December 15, 1997
<PAGE>
December 15, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sir or Madam:
We have read Item 4a of Form 8-K (Commission File No. 0-19031) of National
Quality Care, Inc. and agree with the statements contained therein.
Yours truly yours,
/s/ SINGER LEWAK GREENBAUM & GOLDSTEIN LLP
