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) November 8, 1999 ERLY Industries Inc. (Exact Name of Registrant as Specified in Charter) California 001-07894 95-231-2900 (State or Other Jurisdiction (Commission (IRS Employer of Incorporation) File Number) Identification No) 8641 United Plaza Boulevard Baton Rouge, Louisiana 70809 (Address of Principal Executive (Zip Code) Offices) Registrant's telephone number, including area code (225) 922-4664 Not Applicable (Former Name or Former Address, if Changed Since Last Report) Item 5. Other Events. On or about March 1, 1999, Postlethwaite & Netterville, APAC ("P&N") was appointed by the bankruptcy court in ERLY Industries, Inc.'s ("ERLY's") bankruptcy proceedings to prepare the tax returns of ERLY. On or about August 16, 1999, ERLY engaged P&N as its principal accountant to audit its balance sheet upon the effectiveness of its Chapter 11 Plan of Reorganization. P&N completed its audit of ERLY's balance sheet at August 20, 1999 and issued its report on October 4, 1999. Item 7. Financial Statements and Exhibits. The following exhibits are filed with this report: Exhibit Description - ------- ----------- 23 Consent of Postlethwaite & Netterville, APAC. 27 Financial Data Schedule. 99 ERLY Industries, Inc. Consolidated Balance Sheet as of August 20, 1999, with accompanying Independent Auditors' Report. 2 SIGNATURE Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized. ERLY INDUSTRIES, INC. --------------------- (Registrant) Date: November 11, 1999 By: /s/ Nanette N. Kelley --------------------------------- Nanette N. Kelley Chairman, President and Chief Executive Officer 3