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UNITED STATES
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 May 6, 1997
MHM SERVICES, INC.
(Exact name of registrant as specified in its charter)
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DELAWARE 1-2238 52-1223048
(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization) Identification No.)
8000 TOWERS CRESCENT DRIVE, SUITE 810, VIENNA, VA 22182
(Address of principal executive offices) (Zip Code)
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Registrant's telephone number, including area code: (703) 749-4600
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Item 4. Changes in Registrant's Certifying Accountant
On May 1, 1997, Registrant discharged Deloitte & Touche LLP as the Company's
independent accountant to audit Registrant's consolidated financial statements.
KPMG Peat Marwick LLP has been engaged as its new independent accountant to
audit Registrant's consolidated financial statements for the fiscal year ending
September 30, 1997.
The independent accountant's report dated December 30, 1996 on the consolidated
financial statements for the fiscal years ended September 30, 1996 and 1995
contained no qualification or modification as to audit scope or accounting
principles, nor any disclaimer of opinion; however, for each of the fiscal
years ended September 30, 1996 and 1995, it included an explanatory paragraph
relating to the Company's ability to continue as a going concern. The decision
to change accountants was recommended by management and approved by the Board
of Directors.
During the fiscal years ended September 30, 1996 and 1995, and for interim
periods of fiscal 1997, there were no disagreements with Deloitte & Touche LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to the satisfaction of Deloitte & Touche LLP, would have caused it to
make a reference to the subject matter of the disagreement(s) in connection
with its report.
There were no "reportable events" as that term is described in item
304(a)(1)(v) of Regulation S-K.
During the fiscal years ended September 30, 1996 and 1995 and subsequent
interim periods during fiscal 1997, Registrant has not consulted KPMG Peat
Marwick LLP regarding either the application of accounting principles to a
specified transaction, either completed or proposed; or the type of audit
opinion that might be rendered on Registrant's consolidated financial
statements.
Registrant has provided Deloitte & Touche LLP with a copy of this Form 8-K and
has requested that it furnish the Registrant with a letter addressed to the
Commission stating whether it agrees with the statements made by the
Registrant. A copy of the letter dated May 6, 1997 is filed as Exhibit 1 to
this Form 8-K.
Item 7. Financial Statements and Exhibits
(a) Exhibits
(1) Letter from Deloitte & Touche LLP pursuant to Item 304(a)(3)
of Regulation S-K
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Date: May 6, 1997 MHM SERVICES, INC.
(Registrant)
Carolyn Zimmerman
Vice President - Finance,
Chief Financial Office and Treasurer
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EXHIBIT INDEX
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Exhibit No. Exhibit
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1 Letter from Deloitte & Touche LLP pursuant to Item
304(c)(3) of Regulation S-K
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DELOITTE & TOUCHE LLP
1900 M Street NW Telephone: (202) 955-4000
Washington, DC 20036-3564 Facsimile: (202) 955-4294
May 6, 1997
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, NW
Washington, DC 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of MHM Services,
Inc. dated May 6, 1997.
Yours truly,
/s/ Deloitte & Touche LLP
DELOITTE & TOUCHE LLP
DELOITTE TOUCHE
TOHMATSU
INTERNATIONAL
