UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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): September 15, 2003
EDGAR ONLINE, INC.
(Exact name of registrant as specified in charter)
DELAWARE 0-26071 06-1447017
(State or Other Jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
50 Washington Street
Norwalk, Connecticut 06854
(Address of principal executive offices, with zip code)
(203) 852-5666
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
Effective September 15, 2003, KPMG LLP ("KPMG") was dismissed as the principal
accountant engaged to audit the financial statements of EDGAR Online, Inc. (the
"Company"). KPMG performed the audits of the Company's financial statements for
the fiscal years ended December 31, 2001 and 2002. During these periods and the
subsequent interim period prior to their dismissal, there were no disagreements
with KPMG on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedures, which disagreements, if
not resolved to KPMG's satisfaction, would have caused KPMG to make reference to
the subject matter of the disagreements in connection with KPMG's report, nor
were there any "reportable events," as such term is defined in Item 304(a)(1)(v)
of Regulation S-K, promulgated under the Securities Exchange Act of 1934, as
amended ("Regulation S-K").
The audit reports of KPMG for the Company's fiscal years ended December 31, 2001
and 2002 did not contain an adverse opinion, or a disclaimer of opinion, or
qualification or modification as to uncertainty, audit scope, or accounting
principles. The Company has requested KPMG to furnish it with a letter addressed
to the Securities and Exchange Commission ("SEC") stating whether it agrees with
the statements made above by the Company. A copy of such letter, dated September
19, 2003, is filed with this Form 8-K.
Effective September 15, 2003, the Company engaged BDO Seidman, LLP ("BDO
Seidman") as the Company's new independent accountants to audit the Company's
financial statements. Prior to its engagement, the Company had not consulted
with BDO Seidman with respect to: (i) the application of accounting principles
to a specified transaction, either completed or proposed; (ii) the type of audit
opinion that might be rendered on the Company's financial statements; or (iii)
any matter that was either the subject of a disagreement (as defined in Item
304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item
304(a)(1)(v) of Regulation S-K).
The Company's Audit Committee approved the change in accountants described
herein.
Item 7. Financial Statements and Exhibits
Exhibits:
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EX-16.1 Letter dated September 19, 2003 from KPMG to the SEC
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.
Date: September 19, 2003 EDGAR ONLINE, INC.
/s/ Susan Strausberg
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Susan Strausberg
Chief Executive Officer and President
EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter dated September 19, 2003 from KPMG to the SEC