SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report: January 31, 2001
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BIOQUAL, INC.
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State of Delaware 1-13527 13-3078199
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File No.) Identification No.)
9600 Medical Center Drive, Rockville, Maryland 20850-3336
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (301) 251-2801
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This Form 8K/A amends a Form 8K (the "Form 8K) filed by BIOQUAL, Inc. on
November 13, 2000.
Item 4. Changes in Registrant's Certifying Accountant.
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Effective November 7, 2000, BIOQUAL, Inc. (the "Company") has terminated the
engagement of Deloitte & Touche LLP as its independent public accountants. On
the same day, the Company retained Aronson, Fetridge & Weigle as its public
accountants. The engagement of Aronson, Fetridge & Weigle was recommended by the
Audit Committee of the Company's Board of Directors and approved by the Board of
Directors (the "Board").
The audit reports by Deloitte & Touche LLP on the Company's financial statements
for each of the last two fiscal years ended May 31, 1999 and May 31, 2000,
respectively, did not contain an adverse opinion or a disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
In connection with the audits of the Company's financial statements for each of
the two fiscal years ended May 31, 1999 and May 31, 2000, respectively, and in
the subsequent interim period through November 7, 2000, there have been no
disagreements between the Company and Deloitte & Touche LLP on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures which, if not resolved to the satisfaction of Deloitte &
Touche LLP would have caused it to make reference to the subject matter of the
disagreement in connection with its reports on the audited financial statements.
A letter from Deloitte & Touche LLP is attached as Exhibit 16 to this Form 8-K/A
and incorporated herein by reference.
Item 7. Financial Statements and Exhibits.
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c. Exhibits.
(16) Letter from Deloitte & Touche LLP regarding change in
certifying accountant
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Signature
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
BIOQUAL, Inc.
Date: January 31, 2001 By: /s/ David A. Newcomer
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David A. Newcomer
Chief Financial Officer
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Exhibits
(16) Letter from Deloitte & Touche LLP regarding change in
certifying accountant
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