UNITED STATES
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): | | June 8, 2006 |
Tier Technologies, Inc.
__________________________________________
(Exact name of registrant as specified in its charter)
| | | |
| Delaware | 000-23195 | 94-3145844 |
_____________________
(State or other jurisdiction | _____________
(Commission | ______________
(I.R.S. Employer |
| of incorporation) | File Number) | Identification No.) |
| | | |
| 10780 Parkridge Blvd., 4th Floor, Reston, Virginia | | 20191 |
_________________________________
(Address of principal executive offices) | | ___________
(Zip Code) |
| | | |
| Registrant’s telephone number, including area code: | | 571-382-1000 |
Not Applicable
______________________________________________
Former name or former address, if changed since last report
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
Item 2.02 Results of Operations and Financial Condition.
As reported previously, Tier Technologies, Inc. ("Tier" or the "Company") is restating it financial results for fiscal years 2002 through 2004 and for the quarters of fiscal years 2004 and 2005. Currently, audits of our restated historical financial statements are underway. Tier is making every effort to help our auditors complete their work as quickly as possible, and will file its restatements when this work is completed.
In the interim Tier issued preliminary unaudited financial results for the fiscal year ended September 30, 2005 and for the quarter ended December 31, 2005. Since our auditors are still reviewing these preliminary unaudited financial results, the results that we are reporting could change significantly. We will provide updates, if significant issues are identified by our auditors that would have a material impact on any preliminary information we have released.
The information furnished shall not be deemed "filed" for purposes of Section 18 of the Securities Exchange Ac t of 1934, or incorporated by reference into any filing thereunder or under the Securities Act of 1933 unless expressly set forth by specific reference in such filing.
Item 9.01 Financial Statements and Exhibits.
(c) Exhibits
Exhibit 99.1 sets forth a press release that Tier issued on June 8, 2006, which discloses preliminary unaudited financial results relating to Item 2.2 above. Exhibit 99.1 shall be deemed to be furnished and not issued by the Company on June 8, 2006.
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.
| | | | | |
| | | Tier Technologies, Inc. |
| | | | | |
| June 8, 2006 | | By: | | /s/ David E. Fountain
|
| | | | |
|
| | | | | Name: David E. Fountain |
| | | | | Title: Chief Financial Officer |
Exhibit Index
| | | |
| Exhibit No. | | Description |
| |
|
99.1 | | Press release titled "Tier Technologies Announces Preliminary Unaudited Financial Results," issued by the Company on June 8, 2006. |
