UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report : October 15, 1996
(Date of earliest event reported) (September 27, 1996)
Dynacq International, Inc.
(Exact Name of Registrant as specified in its Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
0-20554 76-0375477
(Commission File Number) (IRS Employer Identification Number)
10304 Interstate 10 East, Suite 369
Houston, Texas 77029
(Address of principal Executive Offices) (Zip Code)
(713)673-6432
(Registrant's Telephone Number, Including Area Code)
ITEM 1. CHANGES IN CONTROL OF REGISTRANT
N/A
ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS
N/A
ITEM 3. BANKRUPTCY OR RECEIVERSHIP
N/A
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective September 27, 1996, the client-auditor relationship between Dynacq
International, Inc. and the auditing firm of Bateman, Blomstrom & Co. ceased.
There were no disagreements on any matter of accounting principles or
practices, financial statement presentation or disclosure, or auditing scope
or procedures during the year ended August 31, 1995.
(a)(1)(i) The former certifying accountant was dismissed by the Registrant
effective September 27, 1996.
(a)(1)(ii) The independent accountants' report on the financial statements
for the past two years did not contain an adverse opinion,
disclaimer of opinion nor was it qualified or modified as to
uncertainty, audit scope or accounting principles.
(a)(1)(iii) The decision to change certifying accountants was recommended
and approved by the Registrant's board of directors.
(a)(1)(iv)(A) During the Registrant's two most recent fiscal years and the
subsequent interim period through September 27, 1996 ,there
were no disagreements or "reportable events" with the former
independent accountants on any matter of accounting principles
or practices, financial statement disclosure, or auditing
scope or procedure.
(a)(2) Effective September 27, 1996, the Registrant engaged the accounting
firm of Wood, Harper & Associates, P.C. as their new principal
certifying accountant.
ITEM 5. OTHER EVENTS
N/A
ITEM 6. RESIGNATION OF REGISTRANT'S DIRECTORS
N/A
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
(a) Letter from Bateman, Blomstrom & Co., P.C. to the Registrant
affirming their dismissal as principal accountants of the
Registrant.
(b) Letter from Bateman, Blomstrom & Co., P.C. to the Commission
affirming that there were no disagreements on any matter of
accounting principles or practices, financial statement
disclosure or auditing scope or procedure.
ITEM 8. CHANGES IN REGISTRANT'S FISCAL YEAR
N/A
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its
behalf by the undersigned, thereunto duly authorized.
Date: October 15, 1996 Dynacq International, Inc.
Philip Chan
Philip Chan, Chief Financial Officer
Exhibit (a)
Bateman, Blomstrom & Co.
Certified Public Accountants
9301 Southwest Freeway, Suite 100
Houston, Texas 77074-1593
Phone: (713)552-9800
Phone: (713)771-4385
Fax: (713)771-5553
October 4, 1996
Mr. Chiu Chan
Chief Executive Officer
Dynacq International, Inc.
10304 Interstate 10 East, Suite 369
Houston, Texas 77029
Dear Mr. Chan
This is to confirm that the client-auditor relationship between Dynacq
International, Inc. (Commission File Number 0-20554) and Bateman,
Blomstroom & Co. has ceased.
Very truly yours,
Bateman, Blomstrom & Co.
Bateman, Blomstrom & Co.
cc: Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Exhibit (b)
Bateman, Blomstrom & Co.
9301 Southwest Freeway, Suite 100
Houston, Texas 77074-1593
Phone: (713)552-9800
Phone: (713)771-4385
Fax : (713)771-5553
October 4, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 Fifth Street, NW
Washington, DC 20549
Gentlemen:
We were previously principal accountants for Dynacq International, Inc. and
we issued our report dated April 5, 1996 on the financial statements of
Dynacq International, Inc. as of August 31, 1995 and for the year then ended.
We have read the Form 8-K dated October 1, 1996, and we concur with the
information shown therein. We had no disagreements with Dynacq
International, Inc. on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure during the year
ending August 31, 1995.
Very truly yours,
Bateman, Blomstrom & Co.
Bateman, Blomstrom & Co.
cc: Dynacq, Inc.