SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): September 25, 2000
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THE HARTCOURT COMPANIES, INC.
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(Exact name of registrant as specified in charter)
Utah
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(State or other jurisdiction of incorporation)
001-12671
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(Commission File Number)
87-0400541
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(IRS Employer Identification No.)
9800 S. Sepulveda Blvd., Suite 818, Los Angeles, California 90045
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(Address of principal executive offices) (Zip Code)
(310) 410-7290
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(Registrant's telephone number, including area code)
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Item 1. Changes in Control of Registrant
None
Item 2. Acquisition or Disposition of Assets
None
Item 3. Bankruptcy or Receivership
None
Item 4. Changes in Registrant's Certifying Accountant.
On September 19, 2000 Registrant received a letter of resignation
from Registrant's independent accountants, BDO International, dated
September 19, 2000.
At the present time the Board of Directors of the Registrant has not
made a decision concerning an auditing firm to replace BDO International.
BDO International previously issued a modification to their report
dated March 30, 2000. The report noted the Company had suffered
recurring losses from operations and raised significant doubt about the
ability of the Company to continue as a going concern. Other than the
Company's ability to continue as a going concern, the report did not
contain any adverse opinion or disclaimer of opinion, or any
qualification as to uncertainty, audit scope or accounting principles.
Such report subsequent to issuance has not been modified. There were no
disagreements with BDO International on any matters of accounting
principles or practices, financial statement disclosures or auditing
scope or procedures during the one-year period covered by their report
and subsequently through September 19, 2000.
Item 5. Other Events
None
Item 6. Resignation Of Registrant's Directors
None
Item 7. Financial Statements and Exhibits
Financial Statements - None
Exhibits - Exhibit 16 (b) - Consent of independent accountants.
Item 8. Change in Fiscal Year
None
1
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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.
THE HARTCOURT COMPANIES INC.
/s/ Alan Phan
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Dr. Alan Phan
Chairman of the Board
Date: September 25, 2000.
