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 10, 2004
Pacific Health Care Organization, Inc.
-----------------------------------------
(Exact Name of Registrant as Specified in Its Charter)
Utah
------
(State of Other Jurisdiction of Incorporation)
000-50009 87-0285238
- ------------------------ --------------------------------
(Commission File Number) (IRS Employer Identification No.)
615 Bay Hill Drive, Newport Beach, California 92660
- --------------------------------------------- -----------
(Address of Principal Executive Offices) (Zip Code)
(949) 721-8272
-----------------
(Registrant's Telephone Number, Including Zip Code)
(Former Name or Former Address, if Changed Since Last Report)
Item 4. Change in Registrant's Certifying Accountant
On February 17, 2004, our independent auditors, Bierwolf, Nilson &
Associates, Certified Public Accountants, informed us that on February 10,
2004, that firm had merged its operations into Chisholm, Bierwolf & Nilson,
LLC, ("CBN") and was therefore effectively resigning as our auditors.
Bierwolf, Nilson & Associates had audited our financials statements for the
two fiscal years ended December 31, 2002 and 2001 and its reports for each
of the two fiscal years did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope
or accounting principles. There were no disagreements between us and
Bierwolf, Nilson & Associates on any matter regarding accounting principles
or practices, financial statement disclosure, or auditing scope or
procedure during the past two fiscal years or any subsequent interim period
preceding the date of the merger that resulted in the effective resignation
of Bierwolf, Nilson & Associates as our auditors. Our board of directors
has confirmed that we will continue our engagement with CBN and has
approved the change in auditors resulting from the merger of Bierwolf,
Nilson & Associates into CBN.
During the two most recent fiscal years ended December 31, 2002 and 2001,
and through February 12, 2004, we did not consult with Chisholm, Bierwolf &
Nilson, LLC 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 our financial statements, and
neither a written report was provided to us nor oral advice was provided
that Chisholm, Bierwolf & Nilson, LLC concluded was an important factor
considered by us in reaching a decision as to the accounting, auditing or
financial reporting issue; or (ii) any matter that was either the subject
of a disagreement or a reportable event.
Item 7. Financial Statements and Exhibits.
Exhibits
16.1 Letter from Bierwolf, Nilson & Associates
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.
Pacific Health Care Organization, Inc.
Date: February 18, 2004 By: /S/ Tom Kubota
----------------- --------------------------------
Tom Kubota, Chief Executive Officer