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): April 7, 2000
CALGON CARBON CORPORATION
------------------------------------------------------
(Exact name of registrant as specified in its charter)
Delaware 0-15903 25-0530110
- ------------------------------- ----------- ------------------
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification No.)
P. O. Box 717, Pittsburgh, PA 15230-0717 15230-0717
- ----------------------------------------- ----------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (412) 787-6700
--------------
Item 4. Changes in Registrant's Certifying Accountant
- ------ ---------------------------------------------
(a) Previous Independent Accountants
On April 7, 2000, the Board of Directors of Calgon Carbon Corporation
(the Corporation), upon recommendation of the Audit Committee, approved the
dismissal of the Corporation's independent accountants, PricewaterhouseCoopers
LLP (PWC) to be effective immediately.
The audit reports of PWC on the Corporation's financial statements as
of December 31, 1999 and 1998 and for the years then ended did not contain an
adverse opinion or a disclaimer of opinion and were not qualified or modified as
to uncertainty, audit scope or accounting principles.
In connection with the audits of the Corporation's financial statements
as of December 31, 1999 and 1998 and for the years then ended and through the
date of this report, with the exception of discussions on the treatment of two
items in the Company's proposed restructuring reserve that were amicably
resolved and accepted by the Company, there were no disagreements (as defined in
Item 304 of Regulation S-K) with PWC on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to the satisfaction of PWC, would have caused PWC
to make reference to the matter in its reports on the financial statements for
such years.
During the years ended December 31, 1999 and 1998 and through the date
of this report, there were no reportable events as defined in Item 304(a)(1)(v)
of Regulation S-K.
The Corporation has requested that PWC furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the above statements. A copy of such letter, dated April 14, 2000,
is filed as Exhibit 16 to this Form 8-K.
(b) New Independent Accountants
On April 7, 2000, the Audit Committee recommended and the Board of
Directors approved, the retention of Deloitte & Touche LLP (D&T) as its new
independent accountants for the year ending December 31, 2000. During the years
ended December 31, 1999 and 1998 and through the date of this report, neither
the Corporation nor anyone else on its behalf consulted D&T regarding any of the
matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits
- ------ ---------------------------------
Exhibit 16: Letter re. Change in Certifying Accountants.
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.
CALGON CARBON CORPORATION
-------------------------
(REGISTRANT)
Date: April 14, 2000 By /s/ James A. Cederna
---------------------------------------
James A. Cederna
President and
Chief Executive Officer