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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
May 24, 2002
Date of Report (Date of earliest event reported)
ARAMARK CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 005-62375 23-3086414
(State of Incorporation) (Commission File Number) (I.R.S. Employer
identification No.)
ARAMARK Tower
1101 Market Street
Philadelphia, Pennsylvania 19107
(Address of principal executive offices) (Zip Code)
215-238-3000
(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report)
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Item 4. Changes in Registrant's Certifying Accountant.
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On May 23, 2002, ARAMARK Corporation (the "Company") dismissed Arthur Andersen
LLP ("Arthur Andersen") as the Company's independent public accountants and
engaged KPMG LLP to serve as the Company's independent public accountants for
fiscal 2002. The decision to change independent public accountants was
recommended by the Audit and Corporate Practices Committee and approved by the
Board of Directors of the Company.
Arthur Andersen's reports on the Company's consolidated financial statements for
each of the fiscal years ended 2001, 2000 and 1999 did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.
During the fiscal years ended 2001, 2000 and 1999 and through May 23, 2002,
there were no disagreements with Arthur Andersen on any matter of accounting
principle or practice, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Arthur Andersen's satisfaction, would have
caused them to make reference to the subject matter in connection with their
report on the Company's consolidated financial statements for such years; and
there were no reportable events as defined in item 304 (a)(1)(v) of Regulation
S-K.
The Company provided Arthur Andersen with a copy of the foregoing disclosures.
Attached as Exhibit 16.1 is a copy of Arthur Andersen's letter, dated May 24,
2002, stating its agreement with such statements.
During the fiscal years ended 2001 and 2000 and through the date of the
Company's decision, the Company did not consult KPMG LLP with respect to 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 consolidated financial statements, or any other matters or reportable
events as set forth in Items 304 (a)(2)(i) and (ii) of Regulation S-K.
A copy of the press release issued by the Company regarding its change in
accountants is attached hereto as Exhibit 99.1.
Item 7. Financial Statements and Exhibits.
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(c) Exhibits
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Exhibit Number Description
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16.1 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
dated May 24, 2002.
99.1 Press Release dated May 23, 2002.
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.
ARAMARK CORPORATION
Dated: May 24, 2002 By: /s/ L. Frederick Sutherland
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Name: L. Frederick Sutherland
Title: Executive Vice President
and Chief Financial Officer
EXHIBIT INDEX
Exhibit Number Description
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16.1 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated May 24, 2002.
99.1 Press Release dated May 23, 2002.