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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): MAY 20, 1999
WESTAFF, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 0-024990 94-1266151
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State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
301 LENNON LANE, WALNUT CREEK, CA 94598
(Address of principal executive offices/Zip Code)
Registrant's telephone number, including area code: (925) 930-5300
Former name, former address, and former fiscal year, if changed since last
report: N/A
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1) Previous Independent Accountants
(i) On May 20, 1999 PricewaterhouseCoopers LLP resigned as
independent accountants of Westaff, Inc. (the "Registrant").
(ii) The reports of PricewaterhouseCoopers LLP on the
consolidated financial statements for the past two fiscal years ended
November 1, 1997 and October 31, 1998 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
(iii) While the Registrant has not yet engaged a successor
accounting firm, the Audit Committee of the Registrant's Board of Directors
has initiated a process of screening accounting firms and it will be
interviewing select firms based on responses to a request for proposal. The
Registrant anticipates naming a successor accounting firm within the near
future.
(iv) In connection with its audits for the two most recent fiscal
years and through May 20, 1999, there have been no disagreements with
PricewaterhouseCoopers 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
PricewaterhouseCoopers LLP would have caused them to make reference thereto
in their reports on the consolidated financial statements for such years.
(v) During the Registrant's two most recent fiscal years and
through May 20, 1999, there have been no reportable events (as defined in
Regulation S-K Item 304 (a)(1)(v).
(vi) The Registrant has provided PricewaterhouseCoopers LLP with
a copy of the disclosures it is making in response to Item 304(a) of
Regulation S-K. The Registrant has requested PricewaterhouseCoopers LLP to
furnish the Registrant with a letter addressed to the Commission stating
whether it agrees with the statements made by the Registrant and, if not,
stating the respects in which it does not agree. A copy of such letter dated
May 27, 1999 is filed as Exhibit 16.1 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable
(c) The letter of PricewaterhouseCoopers LLP is filed as an exhibit to this
report in accordance with the provisions of Item 601 of Regulation S-K.
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SIGNATURE
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.
May 27, 1999
WESTAFF, INC.
By: /s/ Paul A. Norberg
Paul A. Norberg
Executive Vice President
and Chief Financial Officer
Exhibit No. Description
16.1 Letter from PricewaterhouseCoopers LLP
dated May 27, 1999
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May 27, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Commissioners:
We have read the statements made by Westaff, Inc. (copy attached), which we
understand will be filed with the Commission, pursuant to item 4 of Form 8-K,
as part of the Company's Form 8-K dated May 27, 1999. We agree with the
statements concerning our Firm in such Form 8-K.
Yours very truly,
/s/ PricewaterhouseCoopers LLP
