VISTA INFORMATION SOLUTIONS INC
8-K/A, 1998-07-15
BUSINESS SERVICES, NEC
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                                 UNITED STATES

                       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)  June 25, 1998
                                                 -----------------------------

                       Vista Information Solutions, Inc.
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               (Exact name of registrant as specified in charter)

        Delaware                     0-20312                   41-1293754
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(State or other jurisdiction       (Commission              (IRS Employer
    of incorporation)               File Number)            Identification No.)

5060 Shoreham Place, #300, San Diego, CA                            92122
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(Address of principal executive offices)                          (Zip Code)

Registrant's telephone number, including area code  (619) 450-6100
                                                   ---------------------------

         (Former name or former address, if changed since last report)

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Item 4. Changes in Certifying Accountants

On June 25, 1998, Vista Information Solutions, Inc. (the "Company") dismissed 
McGladrey & Pullen, LLP, the Company's independent auditors. During the 
Company's two most recent fiscal years and the subsequent interim periods up 
to the date of termination, there were no disagreements with McGladrey & 
Pullen on any matters of accounting principles or practices, financial 
statement disclosure, or auditing scope or procedures which, if not resolved 
to the satisfaction of McGladrey & Pullen LLP, would have caused McGladrey & 
Pullen LLP to make reference to the matter in their report. McGladrey & 
Pullen's report on the Company's financial statements for each period for 
which McGladrey & Pullen performed an audit of the Company's financial 
statements contained no adverse opinion or disclaimer of opinion and was not 
modified or qualified as to uncertainty, audit scope, or accounting 
principles. The decision to change accountants was approved by the Board of 
Directors of the Company. The Company has requested McGladrey & Pullen to 
furnish it with a letter addressed to the Securities and Exchange Commission 
stating whether it agrees with the above statements.

On July 14, 1998, the Company engaged Deloitte & Touche LLP to act as its 
independent auditors to audit the Company's consolidated financial 
statements. The Company did not consult with Deloitte & Touche LLP regarding 
the application of accounting principles to a specified transaction, either 
completed or proposed or the type of audit opinion that might be rendered on 
the Company's financial statements during the Company's two most recent 
fiscal years or during the subsequent interim periods.


ITEM 7. EXHIBITS

           (a)   Financial statements of business acquired.

                 Not applicable.

           (b)   Pro forma financial information.

                 Not applicable.

           (c)   Exhibits.

                 None.



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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.


                                       VISTA INFORMATION SOLUTIONS, INC.


Date: July 15, 1998                    By:  /s/ E.S. Hamilton
                                            --------------------------------
                                            E.S. Hamilton
                                            Chief Financial Officer



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