SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): May 17, 2001
AEARO CORPORATION
(Exact name of registrant as specified in its charter)
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Delaware 33-96190 13-3840450
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(State or other jurisdiction of Commission (I.R.S. Employer
incorporation or organization) File Number Identification No.)
5457 West 79th Street
Indianapolis, Indiana 46268
(Address of principal executive offices) (Zip Code)
(317) 692-6666
(Registrant's telephone number, including area code)
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AEARO CORPORATION
NOTES TO CONDENSED CONSOLIDATED FINANCIAL STATEMENTS
DECEMBER 31, 1999
(UNAUDITED)
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Item 4. Changes in Registrant's Certifying Accountant
(a) Effective May 17, 2001, the Audit Committee of the Board of Directors
of Aearo Corporation (the "Company") dismissed Arthur Andersen LLP ("AA")
as the Company's independent accountant. The reports of AA on the financial
statements of the Company as of September 30, 2000 and September 30, 1999
and for each of the three years in the period ended September 30, 2000
contained no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting
principles.
In connection with its audit for the fiscal years ended September 30, 2000
and September 30, 1999 and through May 17, 2001, there was no disagreement
with AA on any matter of accounting principle or practice, financial
statement disclosure, or auditing scope or procedure, which disagreement,
if not resolved to the satisfaction of AA, would have caused AA to make
reference to the subject matter of that disagreement in its report on the
Company's financial statements for those fiscal periods.
During the fiscal years ended September 30, 2000 and September 30, 1999 and
through May 17, 2001, there were no "reportable events" as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
The Company requested that AA furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with
the statement in this Item 4(a). A copy of the letter furnished by AA in
response to that request, dated May 17, 2001, is filed as Exhibit 16.1 to
this Form 8-K.
(b) Effective May 17, 2001, the Company engaged the accounting firm of
Deloitte and Touche LLP as its independent public accountants.
Item 7. Financial Statements and Exhibits
(c) Exhibits
The following exhibits are filed as part of this report:
Exhibit
Number Description
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16.1 Letter from Arthur Andersen LLP dated May 17, 2001 regarding
the change in certifying accountant
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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 thereunto duly authorized.
Date: May 17, 2001 AEARO CORPORATION
/s/ Jeffrey S. Kulka
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Jeffrey S. Kulka
Vice President, Finance,
Treasurer, and Secretary
(Principal Financial and
Accounting Officer)
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