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: May 29, 2002
(Date of earliest event reported: May 22, 2002)
LANDAUER, INC
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(Exact name of Registrant as Specified in Its Charter)
Delaware 1-9788 06-1218089
(State or Other (Commission (I.R.S. Employer
Jurisdiction of File Number) Identification
Incorporation or Number)
Organization)
2 Science Road, Glenwood, Illinois 60425
(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (708) 755-7000
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On May 22, 2002, the Board of Directors of Landauer, Inc. (the
"Company"), a Delaware corporation, dismissed its independent auditor,
Arthur Andersen LLP. The decision to dismiss Arthur Andersen was
recommended by the Company's Audit Committee and unanimously approved by
the Company's Board of Directors.
Arthur Andersen's report on the financial statements of the Company
for each of the years ended September 30, 2000 and September 30, 2001 did
not contain an adverse opinion or a disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or accounting
principles.
During the years ended September 30, 2000 and September 30, 2001 and
the interim period between September 30, 2001 and May 22, 2002, there were
no disagreements between the Company and Arthur Andersen 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 Arthur Andersen, would have caused it to make reference to
the subject matter of the disagreements in connection with its report.
During the years ended September 30, 2000 and September 30, 2001 and the
interim period between December 31, 2001 and March 31, 2002, there were no
reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). A
letter from Arthur Andersen is attached as Exhibit 16.1 to this Report.
The Company has engaged Price Waterhouse Coopers LLP as its new
independent auditor, effective May 22, 2002. During the years ended
September 30, 2000 and September 30, 2001 and the interim period between
September 30, 2001 and May 22, 2002, the Company did not consult with Price
Waterhouse Coopers regarding (i) the application of accounting principles
to a specified transaction, either completed or proposed, (ii) the type of
audit opinion that might be rendered on the Company's financial statements
or (iii) any matter that was either the subject of a disagreement (as
described above) or a reportable event.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND
EXHIBITS.
(c) Exhibits
Exhibit
Number Description of Exhibit
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16.1 Letter of Arthur Andersen LLP regarding
change in certifying accountant.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
as amended, the registrant has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
Landauer, Inc.
By: /s/ James M. O'Connell
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James M. O'Connell
Vice President, Finance,
Treasurer and Secretary
Date: May 29, 2002
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EXHIBIT INDEX
Exhibit
Number Description of Exhibit
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* 16.1 Letter of Arthur Andersen LLP regarding change
in certifying accountant.
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* Filed herewith.
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