1 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): August 11, 2000 AVTEAM, INC. (Exact name of registrant as specified in its charter) Florida 0-20889 65-0313187 - --------------------------------- ------------ ------------------- (State or other jurisdiction (Commission (I.R.S. Employer of incorporation or organization) File Number) Identification No.) 3230 Executive Way Miramar, Florida 33025 ------------------------------------------------------------ (Address, including zip code, of principal executive office) (954) 431-2359 Registrant's telephone number, including area code NOT APPLICABLE (Former name, former address and fiscal year, if changed since last report) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. AVTEAM, Inc., a Florida corporation (the "Registrant") engaged Deloitte & Touche, LLP ("Deloitte & Touche") as its new independent accountants on August 11, 2000. The Registrant has not consulted with Deloitte & Touche during the past two fiscal years and through August 11, 2000 concerning 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 Registrant's financial statements. Neither a written report nor oral advice was provided by Deloitte & Touche to the Registrant that was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue. Further, the Registrant did not consult Deloitte & Touche during the past two fiscal years and through August 11, 2000 regarding any matter that was either the subject of a disagreement (as defined in Regulation S-K Item 304(a)(1)(iv)) or a reportable event (as defined in Regulation S-K Item 304(a)(1)(v)). On August 11, 2000, the members of the Registrant's Board of Directors and Audit Committee approved the engagement of Deloitte & Touche as the Registrant's independent auditors. 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. AVTEAM, INC. Date: August 11, 2000 By: /s/ Donald A. Graw ------------------------------------- Donald A. Graw President and Chief Executive Officer 2