UNITED STATES
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):
February 18, 2000
Commission file number 000-26369
DICOM IMAGING SYSTEMS, INC.
(Exact name of registrant as specified in its charter)
Nevada 88-0422026
(State of other jurisdiction (I.R.S. Employer
of incorporation or Identification No.)
organization)
1350 E. Flamingo Road, Suite 847
Las Vegas, NV 89119
(Address of principal executive offices) (Zip Code)
Registrant's Telephone number, including area code: 877-624-6243
Item No. 4. Changes in Registrant's Certifying Accountant
The Company's independent accountant, Kurt D. Saliger,C.PA, has been
replaced. The Company's new accountant is KPMG, LLP. January 31, 2000 serves as
both the date on which the Company's former independent accountant was dismissed
and the date upon which the Company's new independent accountant was appointed.
The change in accountants is the result of the Company's growth and desire for
an international accounting partner. The decision to change accountants was
recommended and approved by the Company's Board of Directors.
The principal accountant's reports on all of the Company's financial
statements did not contain an adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles.
There has never been any disagreement with the Company's former accountant
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 the former accountant, would have caused it to make a
reference to the subject matter of the disagreements in connection with its
reports.
The Registrant's accountant has never advised the Registrant that the
internal controls necessary for the Registrant to develop reliable financial
statements do not exist.
The Registrant's accountant has never advised the Registrant that
information has come to the accountant's attention that has led it to no longer
be able to rely on management's representations, or that it has made it
unwilling to be associated with the financial statements prepared by management.
The Registrant's accountant has never advised the Registrant of the need to
expand significantly the scope of its audit, or that information has come to the
accountant's attention that if further investigated may (i) materially impact
the fairness or reliability of: a previously issued audit report or the
underlying financial statements, or the financial statements issued or to be
issued covering the fiscal period subsequent to the date of the most recent
financial statements covered by an audit report (including information that may
prevent it from rendering an unqualified audit report on those financial
statements), or (ii) caused it to be unwilling to rely on management's
representations or be associated with the Registrant's financial statements, and
due to the accountant's resignation (due to audit scope limitations or
otherwise), or dismissal, or for any other reason, the accountant did not so
expand the scope of its audit or conduct such further investigations.
The Registrant's accountant has never advised the Registrant that
information has come to the accountant's attention that it has concluded
materially impacts the fairness or reliability of a previously issued audit
report or the underlying financial statements, or the financial statements
issued or to be issued covering a fiscal period subsequent to the date of the
most recent financial statements covered by an audit report (including
information that, unless resolved to the accountant's satisfaction, would
prevent it from rendering an unqualified audit report on those financial
statements), and due to the accountant's resignation, dismissal or declination
to stand for re-election, or for any other reason, the issue has not been
resolved to the accountant's satisfaction prior to its resignation, dismissal or
declination to stand for re-election.
The Company's former accountant has been requested to furnish the
Registrant with a letter addressed to other Commission stating whether the
accountant agrees or disagrees with the statements made by the Registrant under
this item. The former accountant's letter is filed as an exhibit to this Form
8-K.
Item No. 7. Exhibits
(16) Letter on Change in Certifying Accountant
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.
Dated February 18, 2000.
DICOM IMAGING SYSTEMS, INC
/s/David Gane
David Gane, President/CEO
Kurt D. Saliger, C.P.A.
A Professional Certified Public Accountants February 18, 2000
Mr. David Gane
President/CEO Dicom Imaging Systems, Inc.
1350 E. Flamingo Road, Suite 847
Las Vegas, NV 89119
Dear Mr. Gane:
This is to confirm that the client-auditor relationship between myself and
Dicom Imaging Systems, Inc. has ceased, effective January 31, 2000. There are no
outstanding cpa fees due to Dicom Imaging Systems, Inc.
There were no disagreements between Dicom Imaging Systems, Inc. and myself.
I understand that the Board's decision was based on physical logistics.
Very truly yours,
Kurt D. Saliger, C.P.A.
By: Kurt D. Saliger