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: August 6, 1997
WORKFORCE SYSTEMS CORP.
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(Exact name of registrant as specified in its charter)
FLORIDA 333-11169 65-0353816
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(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation) Number)
1410 SW 8 Street
Pompano Beach, Fl 33069
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(Address of executive offices and Zip Code)
Registrant's telephone number, including area code: 954-784-8870
Not Applicable
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(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountants.
On August 4, 1997 Lyle H. Cooper C.P.A. was dismissed as the
Registrant's principal accountant. Lyle H. Cooper C.P.A. had served as the
Registrant's principal accountant since July 6, 1994. During the period Lyle H.
Cooper C.P.A. was engaged as the Registrant's principal accountant there were no
disagreements with Lyle H. Cooper C.P.A. on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure. No
accountant's report on the financial statements of the Registrant issued by Lyle
H. Cooper C.P.A. contained an adverse opinion or a disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope or accounting principles.
The Registrant requested Lyle H. Cooper C.P.A. furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not he
agrees with the statements made by the Registrant in response to this Item 4
and, if not, stating the respects in which he does not agree. The Registrant
delivered a copy of this Form 8-K report to Lyle H. Cooper, C.P.A. on August 4,
1997. The Registrant is filing such letter as an exhibit to this Form 8-K
Report.
On August 4, 1997 the Registrant engaged BDO Seidman, LLP as its
independent accountant for the fiscal year ended June 30, 1997. The decision to
change accountants was approved by the Registrant's Board of Directors. The
Registrant consulted with BDO Seidman, LLP within the last two years concerning
the application of purchase accounting in the acquistions of Outside Industrial
Services, Inc, NHP Manufacturing Corp. and Industrial Fabrication & Repair,
Inc., subsidiaries of the Registrant. The oral advice of BDO Seidman, LLP was
considered by the Registrant in reaching its decision as to the application of
purchase accounting in such acquisitions.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
No. Description
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16.1 Letter regarding change in certifying accountant from Lyle H.
Cooper C.P.A.
16.2 Letter regarding change in certifying accountant from BDO
Seidman, LLP.
1
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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.
Date: August 5, 1997 By: /s/ Robert L. Hausman
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Robert L. Hausman,
President
2
LYLE H. COOPER
Certified Public Accountant
9051 Executive Park Drive
Suite 103
Knoxville, Tennessee 37923
Telephone: (423)691-8132 Telecopier: (423)691-8209
August 4, 1997
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
Re: Workforce Systems Corp. (the "Company")
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Ladies and Gentlemen:
This firm has been provided with a copy of the disclosure to be made by
the Company in a Report on Form 8-K regarding a change in the Company's
certifying accountants from Lyle H. Cooper C.P.A. to BDO Seidman, LLP. After
review of such disclosure, this firm agrees with the statements made by the
Company therein as it relates to this firm.
Sincerely,
/s/ Lyle H. Cooper
Lyle H. Cooper C.P.A.
BDO Seidman, LLP NationsBank Tower At International Place
Accountants and Consultants 100 SE 2 Street, Suite 2200
Miami,Florida 33131
Telephone (305)381-8000
Fax (305)374-1135
August 5, 1997
Securities and Exchange Commission
450 Fifth Avenue, N.W.
Washington, D.C. 20549
Re: Workforce Systems Corp. (the "Company")
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Ladies and Gentlemen:
This firm has been provided with a copy of the disclosure to be made by
the Company in a Report on Form 8-K regarding a change in the Company's
certifying accountants from Lyle H. Cooper C.P.A. to BDO Seidman, LLP. After
review of such disclosure, this firm agrees with the statements made by the
Company therein as it relates to this firm.
Sincerely,
/s/ BDO Seidman, LLP
BDO Seidman, LLP
