FORM 8-K SECURITIES AND EXCHANGE COMMISSION Washington, DC 20549 CURRENT REPORT Pursuant to Section 13 or 15(d) of The Securities and Exchange Act of 1934 DATE OF REPORT (Date of earliest event Reported): January 31, 1997 PARAMARK ENTERPRISES, INC. (Exact name of registrant as specified in its charter) Delaware 0-23026 22-3261564 (State of other jurisdictions (Commission file number) (IRS Employer of incorporation) Identification No.) 135 Seaview Drive Secaucus, NJ 07094-3618 (Address of Principal Executive Offices) Registrant's telephone number, including area code: (201) 422-0910 Item 4. Changes in Registrant's Certifying Accountant (a) On January 31, 1997 Registrant dismissed Goldstein, Golub, Kessler & Co., P.C. ("GGK") as its independent auditors. Such dismissal was approved by Registrant's Board of Directors. GGK's report upon Registrant's financial statements for its fiscal years ended December 31, 1995 and 1994 did not contain an adverse opinion or a disclaimer of opinion, nor was such report qualified or modified as to audit scope or accounting principles. The report was prepared assuming that the Registrant will continue as a going concern. During Registrant's fiscal years ended December 31, 1995 and 1994 to the date of GGK dismissal (the "Interim Period"): (i) there were no disagreements (of the nature contemplated by Item 304 (a) (1) (iv) of Regulation S-K ("Disagreements)) between Registrant and GGK; and (ii) there were no reportable events of the nature contemplated by Item 304 (a)(1)(v)(A)-(D) of Regulation S-K. (b) On January 31, 1997 Registrant engaged Arthur Anderson LLP ("AA") as its independent public accountants for Registrant's fiscal year ending December 31, 1996. During Registrant's two fiscal years ended December 31, 1995 and the Interim Period, Registrant did not consult AA with respect to any of the matters contemplated by Item 304 (a)(2)(i)-(ii) of Regulation S-K. Item 7. Financial Statements and Exhibits. (a) Financial Statements of Businesses Acquired. Not applicable. (b) Pro Froma Financial Information Not applicable. (c) Exhibits (i) Letter from Goldstein, Golub, Kessler & Co., P.C. 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. PARAMARK ENTERPRISES, INC. (Registrant) By: /s/ Charles Loccisano Charles Loccisano Chairman, Chief Executive Officer By: /s/ Alan S. Gottlich Alan S. Gottlich President, Chief Financial Officer Date: February 6, 1997