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): June 14, 2002
Concord Communications, Inc.
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(Exact Name of Registrant as Specified in Charter)
MASSACHUSETTS 0-23067 04-2710876
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
600 NICKERSON ROAD, MARLBORO, MASSACHUSETTS 01752
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (508) 460-4646
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Not applicable
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On June 10, 2002, Concord Communications, Inc. (the "Company") dismissed
Arthur Andersen LLP ("AA"), as the Company's independent certifying accountants.
The dismissal of AA was approved by the Audit Committee of the Company's Board
of Directors.
The reports of AA with respect to the Company for fiscal years 2001 and
2000 contained no adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principles.
During fiscal years 2001 and 2000 and through June 10, 2002, there were no
disagreements between the Company and AA on any matter of accounting principles
or practices, financial statement disclosure, or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of AA, would have
caused AA to make reference to the subject matter of the disagreements in its
report on the Company's financial statements for such years. During fiscal years
2001 and 2000 and through June 10, 2002, there were no "reportable events" as
that term is defined in Item 304(a)(1)(v) of Regulation S-K.
Pursuant to Item 304(a)(3) of Regulation S-K, the Company has requested
that AA furnish it with a letter addressed to the Securities and Exchange
Commission stating whether or not AA agrees with the above statements. A copy of
such letter, dated June 10, 2002, is attached as Exhibit 16 to this Form 8-K.
On June 11, 2002, the Company engaged PricewaterhouseCoopers LLP ("PWC") as
its independent certifying accountants for the year ending December 31, 2002.
The appointment of PWC was approved by the Audit Committee of the Company's
Board of Directors. During fiscal years 2001 and 2000 and through June 10, 2002,
the Company did not consult with PWC regarding either (i) the application of
accounting principles to a specified transaction, either completed or proposed;
or the type of audit opinion that might be rendered on the Company's financial
statements or (ii) any matter that was the subject of a disagreement or
reportable event with AA.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
EXHIBITS.
EXHIBIT NO. DESCRIPTION
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16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June 10, 2002 pursuant to Item
304(a)(3) of Regulation S-K.
SIGNATURES
Pursuant to the requirements of the Securities Act of 1934, the registrant
has duly caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
CONCORD COMMUNICATIONS, INC.
Date: June 14, 2002 By: /s/ Melissa Cruz
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Melissa H. Cruz
Executive Vice President of Business
Services, Chief Financial Officer
and Treasurer
EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
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16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June 10, 2002 pursuant to Item
304(a)(3) of Regulation S-K