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): AUGUST 15, 2003
(AUGUST 11, 2003)
OMNI ENERGY SERVICES CORP.
(Exact name of registrant as specified in its charter)
LOUISIANA 0-23383 72-1395273
(State or other jurisdiction (Commission File Number) (I.R.S. Employer
of incorporation) Identification No.)
4500 NE INTERSTATE 49
CARENCRO, LOUISIANA 70520
(Address of principal executive offices) (Zip Code)
(337) 896-6664
(Registrant's telephone number, including area code)
NOT APPLICABLE
(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On August 11, 2003, OMNI Energy Services Corp. ("the Company")
dismissed Ernst & Young LLP ("Ernst & Young") as the Company's independent
public accountants and on August 11, 2003 engaged Fitts Roberts & Co., P.C.
("Fitts Roberts") as the Company's independent public accountants for the fiscal
year ending December 31, 2003, effective immediately. These actions were
approved by the Audit Committee of the Board of Directors of the Company.
Ernst & Young's report on the Company's Financial Statements for the
fiscal year ended December 31, 2002 did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principles.
Arthur Andersen's report on the Company's Financial Statements for the
fiscal year ended December 31, 2001 did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope or accounting principles.
During fiscal year ended December 31, 2002 and through the date hereof,
there were no disagreements with Ernst & Young on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Ernst & Young's satisfaction, would have
caused Ernst & Young to make reference to the subject matter in connection with
its report on the Company's Financial Statements for such years. There were no
reportable events as defined in Item 304 (a)(1)(v) of Regulation S-K.
During fiscal year ended December 31, 2001, there were no disagreements
with Arthur Andersen on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure which, if not
resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to
make reference to the subject matter in connection with its report on the
Company's Financial Statements for such years. There were no reportable events
as defined in Item 304 (a)(1)(v) of Regulation S-K.
The Company provided Ernst & Young and Arthur Andersen with a copy of the
foregoing disclosures and requested that each furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agreed with such disclosures and, if not, stating the respects in which it does
not agree. Arthur Andersen has informed the Company that due to its current
difficulties it will be unable to respond to the Company's filing stating its
agreement with such statements. A copy of Ernst & Young's letter stating its
agreement with such statements, dated August 15, 2003, is filed as Exhibit 16 to
this Form 8-K.
During the fiscal years ended December 31, 2002 and 2001, and through
the date hereof, the Company did not consult Fitts Roberts with respect to 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 Company's Financial Statements, or any matters or reportable events as set
forth in Items 304 (a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits. The following exhibits are filed with this report:
Exhibit 16 Letter from Ernst & Young LLP to the Securities and Exchange
Commission dated August 15, 2003.
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.
OMNI ENERGY SERVICES CORP.
Dated: August 15, 2003
By: /s/ G. Darcy Klug
-----------------------------
G. Darcy Klug
Chief Financial Officer
EXHIBIT INDEX
EXHIBIT NUMBER NAME
16 Letter from Ernst & Young LLP to the Securities and Exchange
Commission dated August 15, 2003.