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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549-1004
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED): JULY 26, 2004
EXTENDED SYSTEMS INCORPORATED
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 000-23597 82-0399670
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(STATE OR OTHER JURISDICTION OF (COMMISSION (I.R.S. EMPLOYER
INCORPORATION OR ORGANIZATION) FILE NUMBER) IDENTIFICATION NUMBER)
5777 NORTH MEEKER AVENUE
BOISE, IDAHO 83713
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(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
(208) 322-7575
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(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
During the month of June 2004, the audit committee of the Board of Directors
(the "Board") of Extended Systems Incorporated ("the Company") requested
proposals for external audit services for the fiscal year beginning July 1, 2004
and ending June 30, 2005 ("FY 2005") from three firms, including
PricewaterhouseCoopers LLP ("PwC"), the incumbent independent registered public
accounting firm. On July 26, 2004, PwC notified the audit committee of the Board
that PwC would not be submitting a proposal to provide audit services for the
Company's FY 2005 and that PwC declined to stand for re-election as the
Company's independent registered accounting firm. The audit committee of the
Board is continuing the accounting firm selection process and expects to
complete the process and appoint a new independent registered public accounting
firm for FY 2005 in the near term.
PwC's reports on the Company's financial statements as of June 30, 2003 and 2002
and for the two fiscal years then ended did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principle.
During the Company's fiscal years ended June 30, 2003 and 2002 and through July
26, 2004, there were no disagreements with PwC on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which disagreements, if not resolved to PwC's satisfaction, would have
caused PwC to make reference to the subject matter of such disagreements in
connection with its report of the 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 has requested that PwC furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above statements. A copy of such
letter, dated July 30, 2004, is filed as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit 16 Letter from PricewaterhouseCoopers LLP to the
Securities & Exchange Commission dated July 30,
2004
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SIGNATURE
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.
Date: July 30, 2004 EXTENDED SYSTEMS INCORPORATED
By: /s/ Valerie A. Heusinkveld
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Valerie A. Heusinkveld
Vice President of Finance
and Chief Financial Officer
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EXHIBIT INDEX
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Exhibit
Number
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16 Letter from PricewaterhouseCoopers LLP to the Securities &
Exchange Commission dated July 30, 2004
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