SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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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): July 23, 1996
UNITED PAYPHONE SERVICES, INC.
(Exact name of small business issuer as specified in its charter)
Nevada 0-24138 88-0232816
(State or other (Commission File Number) (I.R.S. Employer
jurisdiction of Identification No.)
incorporation or organization)
1725 West Third Street, Tempe, Arizona 85281
(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (602) 829-8777
N/A
(Former Address, if Changed Since Last Report)
<PAGE>
Item 4. Change in Registrant's Certifying Accountant
On July 23, 1996, United Payphone Services, Inc. (the "Company") was
notified that Crouch, Bierwolf & Chisholm, Certified Public Accountants
(formerly Crouch, Bierwolf & Call) resigned as the Company's independent
auditor. Effective such date the Company engaged Wisan Smith Racker & Prescott,
Salt Lake City, Utah, as its independent auditor of the Company's financial
statements for the year ended June 30, 1996. This resignation was due to Crouch,
Bierwolf & Chisholm's internal review wherein they deemed themselves to be
non-independent for purposes of any future audit engagements. The resignation
did not involve a dispute with the Company over accounting policies or
practices. The report of Crouch, Bierwolf & Chisholm for either of the past two
years did not contain an adverse opinion or disclaimer of opinion, nor was it
modified as to uncertainty, audit scope, or accounting principals. In connection
with the audits of the Company's financial statements for each of the two years
ended June 30, 1995, there were no disagreements with Crouch, Bierwolf &
Chisholm on any matters of accounting principles and practices, financial
statement disclosure, or auditing scope and procedures which, if not resolved to
the satisfaction of Crouch, Bierwolf & Chisholm would have caused such firm to
make reference to the matter in their report. The decision to change accountants
was approved by the board of directors.
Item 7. Exhibits.
The exhibits set forth in the following index of exhibits are filed as a
part of this current report.
Exhibit No. Description of Exhibit Page
16.1 Letter of Crouch, Bierwolf & Chisholm 3
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.
United Payphone Services, Inc.
Date: August 12, 1996 By
Todd D. Chisholm, Director
