SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
_____________________
FORM 8-K
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): May 31, 2002
SPORTSLINE.COM, INC.
(Exact name of registrant as specified in its charter)
DELAWARE
(State or other jurisdiction of incorporation)
0-23337 65-0470894
(Commission File Number) (I.R.S. Employer Identification No.)
2200 W. Cypress Creek Road
Fort Lauderdale, Florida 33309
(Address of principal executive offices) (Zip Code)
(954) 351-2120
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant.
As recommended by the Audit Committee of SportsLine.com, Inc.
("SportsLine"), on May 31, 2002, SportsLine's Board of Directors approved the
dismissal of Arthur Andersen LLP ("Andersen") as SportsLine's independent
auditors and the appointment of Ernst & Young LLP ("E&Y") to serve as
SportsLine's independent auditors for the year ending December 31, 2002. The
change in auditors is effective immediately.
During SportsLine's two most recent fiscal years ended December 31, 2001,
and the subsequent interim periods through May 31, 2002, there were no
disagreements between SportsLine and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Andersen's satisfaction,
would have caused Andersen to make reference to the subject matter of the
disagreement in connection with its reports; and there were no reportable events
described under Item 304(a)(1)(v) of Regulation S-K.
The audit reports of Andersen on the consolidated financial statements of
SportsLine as of and for the fiscal years ended December 31, 2000 and 2001 did
not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principles. A
letter from Andersen is attached hereto as Exhibit 16.1, indicating its
concurrence with the disclosures in this and the preceding paragraph.
During SportsLine's two most recent fiscal years ended December 31, 2001,
and the subsequent interim periods through May 31, 2002, SportsLine did not
consult with E&Y 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 SportsLine's consolidated financial
statements, or any other matters or reportable events listed in Items
304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
16.1 Letter from Arthur Andersen to the Securities and Exchange Commission
dated June 4, 2002.
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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.
SPORTSLINE.COM, INC.
Date: June 6, 2002 By: /s/ Kenneth W. Sanders
--------------------------------
Kenneth W. Sanders
Chief Financial Officer
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SPORTSLINE.COM, INC.
INDEX TO EXHIBITS
Exhibit
Number Description
- ------ -----------
16.1 Letter from Arthur Andersen to the Securities and Exchange
Commission dated June 4, 2002.
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