Page numbered in accordance with Rule 0-3(b). Page 1 of 5.
The Exhibit Index can be found on Page 4.
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 October 24, 1996
AW Computer Systems, Inc.
(Exact name of registrant as specified in its charter)
New Jersey 0-10329 22-1991981
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification Number)
9000A Commerce Parkway, Mount Laurel, New Jersey 08054
(Address of principal executive offices)(Zip Code)
Registrant's telephone number, including area code (609) 234-3939
N/A
(Former name or former address, if changed since last report.)
Page numbered in accordance with Rule 0-3(b). Page 2 of 5.
Item 4. Changes in Registrant's Certifying Accountant.
(a) On October 24, 1996, Coopers & Lybrand L.L.P. (the "Former
Accountants") terminated the relationship with AW Computer Systems, Inc. (the
"Registrant") as the Registrant's certifying accountant.
During the past two fiscal years, the Former Accountants' report on
the financial statements of the Registrant did not contain an adverse opinion or
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles. However, the report did contain an
explanatory paragraph regarding the Company's ability to continue as a going
concern.
During the past two fiscal years and the interim period preceding such
resignation, there were no disagreements with the Former Accountants 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 the Former Accountants, would have caused it to make reference
to the subject matter of the disagreements in connection with its report.
(b) The Board of Directors of the Registrant voted to retain the firm
of Moore Stephens, P.C. (the "New Accountants") on October 28, 1996. During the
Registrant's two most recent fiscal years and any subsequent interim period, the
New Accountants were not consulted regarding: (i) the application of accounting
principles to a specific transaction, either completed or proposed; (ii) the
type of audit opinion that might be rendered with regard to the Registrant's
financial statements; or (iii) any disagreements or reportable events, as such
terms are defined in Item 304 of Regulation S-K.
Item 7. Exhibits
16 Letter of Coopers & Lybrand L.L.P.
Page numbered in accordance with Rule 0-3(b). Page 3 of 5.
Signature
In accordance with 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.
AW COMPUTER SYSTEMS, INC.
(Registrant)
Date: October 30 1996 /s/Charles F. Trapp
Charles F. Trapp
Vice President, Finance
Page numbered in accordance with Rule 0-3(b). Page 4 of 5.
EXHIBIT INDEX
16 Letter of Coopers & Lybrand L.L.P. Page 5.
Page numbered in accordance with Rule 0-3(b). Page 5 of 5.
EXHIBIT 16
October 30, 1996
Office of Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: AW Computer Systems, Inc.
File No. 0-10329
Gentlemen:
We have read the statements made by AW Computer Systems, 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 report for the month of October
1996. We agree with the statements concerning our Firm in such Form 8-K.
Sincerely,
/s/Coopers & Lybrand L.L.P.
Coopers & Lybrand L.L.P.