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) November 14, 2001
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Birner Dental Management Services, Inc.
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(Exact name of registrant as specified in its charter)
COLORADO
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(State or other jurisdiction of incorporation)
0-23367 84-1307044
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(Commission File Number) (IRS Employer Identification No.)
3801 EAST FLORIDA AVENUE, SUITE 508
DENVER, COLORADO 80210
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code 303-691-0680
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N/A
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(Former name or former address, if changed since last report)
Item 4 - Changes in Registrant's Certifying Accountants
(a) Previous Independent Accountants
On November 14, 2001, Birner Dental Management Services, Inc. (the "Company")
dismissed Arthur Andersen LLP as the Company's principal accountant. The
decision to change accountants was recommended by the Audit Committee of the
Board of Directors of the Company and approved by the Board of Directors.
The Report of Arthur Andersen LLP on the financial statements of the Company for
either of the past two fiscal years ended December 31, 1999 and 2000 did not
contain an adverse opinion or disclaimer of opinion nor was it qualified or
modified as to uncertainty, audit scope or accounting principles. The Company
does not believe that there were any disagreements with Arthur Andersen LLP on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, during the past two fiscal years
ended December 31, 1999 and 2000 and during the subsequent interim period
through September 30, 2001, which, if not resolved to Arthur Andersen LLP's
satisfaction, would have caused Arthur Andersen LLP to make reference to the
subject matter of the disagreement(s) in connection with its Reports.
The Company has requested that Arthur Andersen LLP furnish a letter addressed to
the Commission stating whether it agrees with the statements made by the
Company, and, if not, stating the respects in which it does not agree. A letter
from Arthur Andersen LLP is included as Exhibit 16.1 to this Report, stating its
agreement with the statements made by the Company in this Report.
(b) New Independent Accountants
The Company engaged Hein + Associates LLP as its new principal independent
accountants as of November 14, 2001.
Item 7 - Financial Statements and Exhibits
Exhibit No. 16.1 - Letter from Arthur Andersen LLP dated November 14, 2001.
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.
Birner Dental Management Services, Inc.
(a Colorado Corporation)
By /s/ Frederic W.J. Birner
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Frederic W.J. Birner
Chairman of the Board, Chief Executive
Officer and Director
November 15, 2001