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 (Date of earliest event reported): June 14, 2000
SIMIONE CENTRAL HOLDINGS, INC.
(Exact name of registrant as specified in charter)
<TABLE>
<CAPTION>
<S> <C> <C>
Delaware 000-22162 22-3209241
(State or other jurisdiction of (Commission File Number) (IRS Employer Identification No.)
incorporation)
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6600 Powers Ferry Road
Atlanta, Georgia 30339
(Address of principal executive (Zip Code)
offices)
Registrant's telephone number including area code (770) 644-6700
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ITEM 4. Changes in Registrant's Certifying Accountant.
a. Effective June 9, 2000, Simione Central Holdings, Inc. ("Simione") decided
to appoint Grant Thornton LLP as Simione's independent accountants for the
fiscal year ended December 31, 2000 and dismissed Arthur Andersen LLP.
Grant Thornton LLP are the historical auditors of MCS, Inc., which is the
deemed acquirer of Simione for accounting purposes pursuant to the merger
between MCS and Simione that closed on March 7, 2000. The decision to
change accountants was approved by the Audit Committee of the Board of
Directors of Simione acting pursuant to authority delegated by the Board of
Directors of Simione.
Arthur Andersen LLP's report on Simione's consolidated financial statements
during the most recent year contained no adverse opinion or a disclaimer of
opinion, and was not qualified or modified as to uncertainty, audit scope
or accounting principles.
During the last two fiscal years and in the subsequent interim period to
the date hereof, there were no disagreements between Simione and Arthur
Andersen LLP on any matters of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of such accounting firm
would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
None of the "reportable events" described in Item 304(a)(1)(v) of the
Regulation S-K occurred with respect to Simione during the last two fiscal
years or in the subsequent interim period to the date hereof.
b. As indicated above, effective June 9, 2000, Simione engaged Grant Thornton
LLP to audit Simione's financial statements for the fiscal year ended
December 31, 2000. During the last two fiscal years and subsequent interim
period to the date hereof, Simione did not consult with Grant Thornton LLP
regarding any of the matters or events set forth in Item (304)(2)(i) and
(ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial Statements.
Not Applicable.
(b) Pro Forma Financial Information.
Not Applicable.
(c) Exhibits.
Exhibit
Number Description
16.1 Letter from Arthur Andersen LLP to the Securities & Exchange Commission
dated June 14, 2000.
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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.
SIMIONE CENTRAL HOLDINGS, INC.
Date: June 14, 2000 By:/s/ Stephen M. Shea
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Stephen M. Shea
Chief Financial Officer
(Principal Financial and Accounting Officer)
