SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-KSB
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): July 17, 2000
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NEW HORIZON KIDS QUEST, INC.
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(Exact name of registrant as specified in its charter)
Minnesota
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(State or other jurisdiction of incorporation)
0-27780 41-1719363
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(Commission File Number) (IRS Employer Identification No.)
16355 - 36th Avenue North, Suite 700, Plymouth, MN 55446
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (612) 557-1111
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Not Applicable
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(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
1. On July 17, 2000, NEW HORIZON KIDS QUEST, INC. (the "Registrant")
terminated the engagement of the Registrant's independent accountants, Arthur
Andersen LLP ("Arthur Andersen"). The Registrant subsequently engaged the firm
of Boulay, Heutmaker, Zibell & Co. P.L.L.P. ("Boulay") as its new independent
accountants.
2. The reports of Arthur Andersen on the Registrant's financial
statements for the fiscal years ended December 31, 1999 and 1998 did not contain
an adverse opinion or a disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
3. In connection with the audit of the Company's financial statements
for the fiscal years ended December 31, 1999 and 1998, there were no
disagreements with Arthur Andersen on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope and procedures
which, if not resolved to the satisfaction of Arthur Andersen, would have caused
Arthur Andersen to make reference to the matter in its report.
4. The decision to terminate Arthur Andersen was approved by the
Registrant's Board of Directors.
5. A letter addressed to the Securities and Exchange Commission from
Arthur Andersen stating their agreement with the disclosures made in this filing
is an exhibit hereto.
Item 7. Financial Statements and Exhibits
(c) Exhibits. The following exhibits are furnished in accordance with
the provisions of Item 601 of Regulation S-B.
Exhibit No. Description
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16.1 Letter on change in certifying accountant from
Arthur Andersen LLP
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.
NEW HORIZON KIDS QUEST, INC.
By: /s/ William M. Dunkley
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William M. Dunkley
Chief Executive Officer
Date: July 24, 2000