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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): MAY 30, 1997
SALIVA DIAGNOSTIC SYSTEMS, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-21284 91-1549305
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
11719 NE 95TH STREET (360) 696-4800
VANCOUVER, WA 98682
(Address of principal executive offices) (Registrant's telephone number,
including area code)
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SALIVA DIAGNOSTIC SYSTEMS, INC.
FORM 8-K/A
INDEX
Item Description Page
- ---- ----------- ----
4 Changes in Registrant's Certifying Accountant 2
Signatures 3
Exhibit A 4
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 30, 1997 Saliva Diagnostic Systems, Inc. (the "Company") dismissed its
independent accountants, Hollander, Gilbert & Co. Such dismissal was recommended
and approved by the Company's Board of Directors, and ratified by the Company's
shareholders at the Company's annual meeting of shareholders held on May 30,
1997.
The audit reports of Hollander, Gilbert & Co. on the Company's consolidated
financial statements as of and for the fiscal years ended December 31, 1996 and
1995 did not contain an adverse opinion or a disclaimer of opinion nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles
except as follows: they were modified as to uncertainty of the Company to
continue as a going concern. During fiscal years 1996 and 1995 and the
subsequent interim period through May 30, 1997, there were no disagreements with
Hollander, Gilbert & Co. on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if not
satisfied to Hollander, Gilbert & Co.'s satisfaction, would have caused it to
make reference to the subject matter of the disagreement in connection with its
reports. In addition, there were no such events as described under Item
304(a)(1)(iv)(B) of Regulation S-B during fiscal years 1996 and 1995 and the
subsequent interim period through May 30, 1997.
Also on May 30, 1997, the Company engaged Arthur Andersen LLP to be its
independent auditors. The Company did not consult with Arthur Andersen LLP at
any time prior to its engagement regarding the application of accounting
principles to a completed or contemplated specified transaction or the type of
audit opinion that might be rendered on the Company's consolidated financial
statements. Prior to engaging Arthur Andersen LLP, the Company did not receive
any written or oral advice from Arthur Andersen LLP on accounting, auditing, or
financial reporting issues.
A copy of the disclosures made herein have been provided to Hollander, Gilbert
& Co. The response of Hollander, Gilbert & Co., indicating agreement with such
disclosures, is attached to this report as Exhibit A.
2
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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, on the 9th day of June, 1997.
SALIVA DIAGNOSTIC SYSTEMS, INC.
By /S/ PAUL D. SLOWEY
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Paul D. Slowey
Chief Operating Officer
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EXHIBIT A
Securities and Exchange Commission, Mail Stop 9-5 Washington, DC 20549
Dear Sirs/Madams:
We have read Item 4 of the Form 8-K/A of Saliva Diagnostic Systems, Inc. as
filed with the Securities and Exchange Commission on June 9, 1997, and agree
with the statements made in paragraph 2.
Hollander, Gilbert & Co.
Los Angeles, California
June 9, 1997
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