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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):
SEPTEMBER 29, 2004
EXTENDED SYSTEMS INCORPORATED
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 000-23597 82-0399670
(STATE OR OTHER JURISDICTION OF [COMMISSION (I.R.S. EMPLOYER
INCORPORATION OR ORGANIZATION) FILE NUMBER] IDENTIFICATION NUMBER)
5777 NORTH MEEKER AVENUE
BOISE, IDAHO 83713
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES)
(208) 322-7575
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
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ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Audit Committee of the Board of Directors (the "Audit Committee") of
Extended Systems Incorporated (the "Registrant") selected Deloitte & Touche, LLP
("Deloitte") as the Registrant's Independent Registered Public Accounting Firm
for the fiscal year ending June 30, 2005. Deloitte advised the Registrant of its
acceptance of this engagement effective October 1, 2004. The engagement of
PricewaterhouseCoopers LLP ("PwC") as the Registrant's independent registered
public accounting firm ceased on September 29, 2004, the date upon which PwC
completed its audit procedures on the Registrant's financial statements as of
and for the year ended June 30, 2004.
The reports of PwC on the financial statements of the Registrant as of and for
the years ended June 30, 2004 and 2003 contained no adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principle.
During the years ended June 30, 2004 and 2003 and through September 29, 2004,
there have been 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 the satisfaction of PwC would have caused
them to make reference thereto in their reports on the financial statements for
such years.
The Registrant authorized PwC to respond fully to inquiries by Deloitte in
connection with Deloitte's client acceptance procedures.
During the years ended June 30, 2004 and 2003 and through September 29, 2004,
there have been no reportable events (as defined in Regulation S-K Item
304(a)(1)(v)).
The Registrant has requested that PwC furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
above statements regarding PwC. A copy of such letter, dated Oct. 5, 2004, is
filed as Exhibit 16 to this Form 8-K.
During the two most recent fiscal years and through October 1, 2004, except for
the matter discussed in the immediately following paragraph, neither the
Registrant nor anyone on its behalf has consulted with Deloitte regarding either
(i) 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 Registrant's financial statements, and neither a written report was provided
to the Registrant nor oral advice was provided by Deloitte that was an important
factor considered by the Registrant in reaching a decision as to any accounting,
auditing or financial reporting issue; or (ii) any matter that was the subject
of a disagreement, as that term is defined in Item 304 (a)(1)(iv) of Regulation
S-K and the related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304 (a)(1)(v) of Regulation S-K.
During the period from July 27, 2004 through October 1, 2004, the Registrant
discussed management's conclusions regarding accounting principles relating to a
revenue recognition matter for the first quarter of the fiscal year ending June
30, 2005 with Deloitte. This discussion was not an important factor considered
by the Registrant in reaching a decision as to any accounting, auditing or
financial reporting issue.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit 16 Letter from PricewaterhouseCoopers LLP to the Securities &
Exchange Commission dated October 5, 2004
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: October 5, 2004 EXTENDED SYSTEMS INCORPORATED
By: /s/ VALERIE A. HEUSINKVELD
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Valerie A. Heusinkveld
Chief Financial Officer
EXHIBIT INDEX
Exhibit
Number
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16. Letter from PricewaterhouseCoopers LLP to the Securities & Exchange
Commission dated October 5, 2004.