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): March 9, 1998
Tier Technologies, Inc.
(Exact Name of Registrant as Specified in Charter)
California 000-23195 94-3145844
(State or Other Jurisdiction (Commission File Number) (IRS Employer
of Incorporation) Identification Number)
1350 Treat Boulevard,
Suite 250
Walnut Creek, California 94596
(Address of Principal (Zip Code)
Executive Offices)
(510) 937-3950
(Registrant's Telephone
Number, Including Area Code)
Item 5. Other Events
---------------------
Registrant is filing this Form 8-K solely for the purpose of disclosing the
effect of adoption of Financial Accounting Standards Board Statement No. 128,
"Earnings per Share" (FAS 128) and Securities and Exchange Commission Staff
Accounting Bulletin No. 98 (SAB 98) relating to "Earnings per Share".
Restatement of selected data previously reported by the Company as it
relates to the adoption of FAS 128 is attached hereto as EXHIBIT 99.1.
Item 7. Exhibits
-----------------
Exhibit Number Exhibit Description
99.1 99.1 Restatement of selected data as it
relates to the adoption of FAS 128,
"Earnings per Share".
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.
Tier Technologies, Inc.
(Registrant)
Date: March 6, 1998 By: /s/ George K. Ross
-----------------------------
(Signature)
George K. Ross, Chief Financial
Officer and Senior Vice President
(Name and Title of the
Signing Officer)