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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): AUGUST 18, 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)(2) As reported on Form 8-K filed May 27, 1999, the previous independent
accountants of Westaff, Inc. (the "Company"), PricewaterhouseCoopers LLP,
resigned on May 20, 1999 and the Audit Committee of the Company's Board of
Directors initiated a process of screening accounting firms based on
responses to a request for proposal. On July 14, 1999, following the
completion of this selection process, the Company selected Arthur Andersen
LLP as the Company's independent accountants. Arthur Andersen LLP accepted
the engagement on August 18, 1999.
During the Company's two most recent fiscal years ended November 1, 1997 and
October 31, 1998 and the subsequent interim period prior to its engagement of
Arthur Andersen LLP, neither the Company nor anyone acting on its behalf
consulted Arthur Andersen LLP regarding application of accounting principles
to a specified transaction, either completed or proposed; or the type of
audit opinion that might be rendered on the Company's financial statements,
and no written report or oral advice was provided to the Company that the new
accountants concluded was an important factor considered by the Company in
reaching a decision as to accounting, auditing or financial reporting issues.
The Company has never consulted with Arthur Andersen LLP concerning any
disagreement or reportable event, as those terms are defined in Item 304(a)
of Securities and Exchange Commission Rule S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable.
(c) Not applicable.
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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.
August 25, 1999
WESTAFF, INC.
By: /s/ Paul A. Norberg
Paul A. Norberg
Executive Vice President
and Chief Financial Officer