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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
ADMENDMENT NO. 1
CURRENT REPORT
Filed Pursuant to Section 13 or 15(d) of the Securities Act of 1934
Date of Report (Date of earliest event reported) September 13, 1996
3CI COMPLETE COMPLIANCE CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 33-45632 76-0351992
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
910 Pierremont Suite 312, Shreveport, Louisiana, 71106
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(Address of principal executive offices) (Zip code)
Registrant's telephone, including area code (318) 869-0440
Not Applicable
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(Former name of former address, if changed since last report)
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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 Principal Certifying Accountants.
Arthur Andersen LLP were the principal accountants for 3CI
Complete Compliance Corporation. On September 13, 1996, that
firm resigned from its role as principal accountants. The
Company is currently holding discussions to engage another firm
as soon as possible to conduct an audit of the Company's financial
statements for the fiscal year ended September 30, 1996. The
decision to change accountants was not recommended by the board
of directors.
In connection with the audits of the two fiscal years ended
September 30, 1995 and the subsequent interim period through
September 13, 1996, there were no disagreements with Arthur
Andersen LLP on any matter of accounting principles or practices,
financial disclosure, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have
caused them to make reference in connection with their opinion to
the subject matter of the disagreement.
The audit reports of Arthur Andersen LLP on the consolidated
financial statements of 3CI Complete Compliance Corporation as of
and for the years ended September 30, 1995 and 1994, did not
contain any adverse opinion or disclaimer of opinion; however,
the 1995 opinion was modified with respect to: 1. an emphasis of
a matter paragraph discussing certain operating and liquidity
issues confronting the Company and 2. an explanatory paragraph
describing an uncertainty with respect to the outcome of certain
litigation filed against the Company. The 1994 opinion was
modified and included an emphasis of a matter paragraph discussing
certain operating and liquidity issues confronting the Company.
Item 5. Other Events.
Not Applicable.
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Item 6. Resignations of Registrant's Directors.
Not Applicable.
Item 7. Financial Statements and Exhibits.
(a) Financial Statements.
Not Applicable.
(b) Pro Forma Financial Information.
Not Applicable.
(c) Exhibit Index.
16.1 Letter from Arthur Andersen LLP to the Company
resigning as the Company's independent auditors.
16.2 Letter from Arthur Andersen LLP to the Securities
and Exchange Commission stating that they have
reviewed Item 4 in the Form 8-K and are in
agreement.
Item 8. Change in Fiscal Year.
Not Applicable.
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SIGNATURE
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.
3CI COMPLETE COMPLIANCE CORPORATION
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(Registrant)
By /s/ CURTIS W. CRANE
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Curtis W. Crane
Chief Financial Officer
DATE: September 25, 1996
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EXHIBIT 16.1
[ARTHUR ANDERSEN LLP LETTERHEAD]
September 13, 1996
Mr. Curtis Crane
Chief Financial Officer
3CI Complete Compliance Corporation
910 Pierremont, Suite 312
Shreveport, Louisiana 71106
Dear Mr. Crane:
This is to confirm that the client-auditor relationship between 3CI Complete
Compliance Corporation (Commission File Number 1-11097) and Arthur Andersen LLP
has ceased.
Very truly yours,
/s/ Arthur Andersen LLP
cc: 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
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EXHIBIT 16.2
[ARTHUR ANDERSEN LLP LETTERHEAD]
September 13, 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
We have read Item 4 included in the attached Form 8-K dated September 13, 1996,
of 3CI Complete Compliance Corporation filed (to be filed) with the Securities
and Exchange Commission and are in agreement with the statements contained
therein.
/s/ Arthur Andersen LLP
Houston, Texas
September 13, 1996
