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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): April 24, 2002
SYNBIOTICS CORPORATION
(Exact name of registrant as specified in its charter)
Commission file number 0-11303
California 95-3737816
(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)
11011 Via Frontera
San Diego, California 92127
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (858) 451-3771
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Item 4. Changes in Registrant's Certifying Accountant
On April 24, 2002, we dismissed PricewaterhouseCoopers LLP as our independent
auditor, and appointed Levitz, Zacks & Ciceric as our independent auditor. Our
Audit Committee recommended the change of auditor, and the change was approved
by our Board of Directors.
The reports of PricewaterhouseCoopers LLP on our financial statements for the
years ended December 31, 2001 and 2000 did not contain an adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles except that the report of
PricewaterhouseCoopers LLP on the December 31, 2000 financial statements
contained an explanatory paragraph expressing substantial doubt relating to the
Company's ability to continue as a going concern. During our two most recent
years and subsequent interim period through April 24, 2002, there were no
disagreements with PricewaterhouseCoopers LLP on any matter 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 to the
subject matter of such disagreements in connection with their reports, nor were
there any reportable events as defined in Regulation S-K Item 304(a)(1)(v).
We have requested PricewaterhouseCoopers LLP to furnish us with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the above statements and, if not, stating the respects in which it does not
agree. A copy of that letter is filed as Exhibit 16 to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
a) Financial statements of businesses acquired
Not applicable.
b) Pro forma financial information
Not applicable.
c) Exhibits
16 Letter from PricewaterhouseCoopers LLP regarding change in
certifying accountant.
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.
SYNBIOTICS CORPORATION
Date: April 30, 2002 /s/ Michael K. Green
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Michael K. Green
Senior Vice President - Finance and
Chief Financial Officer
-1-
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
EXHIBITS
TO
FORM 8-K
UNDER
SECURITIES EXCHANGE ACT OF 1934
SYNBIOTICS CORPORATION
EXHIBIT INDEX
Exhibit No. Exhibit
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16 Letter from PricewaterhouseCoopers LLP regarding change in
certifying accountant.