-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, Q0N3ao5t1AoPFVtXvdIwH6EadnvJqJ118TdzFkAIxGD2JFpkcFTeAH1sWNQQGOm7 gUTHco69svKfZ2UzyPlTVQ== 0000891618-99-004552.txt : 19991018 0000891618-99-004552.hdr.sgml : 19991018 ACCESSION NUMBER: 0000891618-99-004552 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19991012 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19991013 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SCM MICROSYSTEMS INC CENTRAL INDEX KEY: 0001036044 STANDARD INDUSTRIAL CLASSIFICATION: COMPUTER PERIPHERAL EQUIPMENT, NEC [3577] IRS NUMBER: 770444317 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 000-22689 FILM NUMBER: 99727535 BUSINESS ADDRESS: STREET 1: 160 KNOWLES DRIVE CITY: LOS GATOS STATE: CA ZIP: 95030 BUSINESS PHONE: 4083704888 MAIL ADDRESS: STREET 1: 160 KNOWLES DRIVE CITY: LOS GATOS STATE: CA ZIP: 95030 8-K 1 FORM 8-K 1 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): October 13, 1999 SCM MICROSYSTEMS, INC. - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) DELAWARE 000-22689 77-0444317 - ------------------------------------------------------------------------------------------------ (State or other jurisdiction of (Commission File Number) (IRS Employer Identification No.) incorporation or organization)
160 KNOWLES DRIVE, LOS GATOS, CA 95032 - -------------------------------------------------------------------------------- (Address of principal executive offices of Registrant, including zip code) (408) 364-8444 - -------------------------------------------------------------------------------- (Registrant's telephone number, including area code) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. KPMG LLP has served as the independent accountants of SCM Microsystems, Inc. (the "Company") since December 1996 and has advised the Company on accounting and tax matters. (a) Previous independent accountants. (i) On October 6, 1999, KPMG LLP resigned as the Company's independent accountants. (ii) The reports of KPMG LLP on the financial statements of the Company for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) During the Company's two most recent fiscal years and through the date of this Report, the Company has had no disagreements with KPMG LLP 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 KPMG LLP would have caused it to make reference thereto in its report on the financial statements of the Company for such years. (iv) During the Company's two most recent fiscal years and through the date of this Report, the Company has had no reportable events (as defined in Item 304 (a)(1)(v) of Regulation S-K). (v) The Company has requested that KPMG LLP furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy of such letter, dated October 13, 1999, is filed as Exhibit 16.1 to this Form 8-K. (b) New independent accountants. (i) On October 6, 1999, the Board of Directors of the Company approved the change in independent accountants and the appointment of Deloitte & Touche LLP as the new principal independent accountant of the Registrant. ITEM 7. EXHIBITS. 16.1 Letter from KPMG LLP to the Securities and Exchange Commission dated October 13, 1999.
-2- 3 SIGNATURES 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. SCM MICROSYSTEMS, INC. Dated: October 13, 1999 By: /s/ Andrew Warner ------------------------ Andrew Warner Chief Financial Officer -3- 4 EXHIBIT INDEX
Exhibit Description - ------- ----------- 16.1 Letter from KPMG LLP re: change in certifying accountant.
EX-16.1 2 LETTER FROM KPMG LLP 1 EXHIBIT 16.1 [Letterhead of KPMG LLP] October 13, 1999 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal auditors for SCM Microsystems, Inc. and under the date of February 23, 1999, we reported on the consolidated financial statements of SCM Microsystems, Inc. and subsidiaries as of and for the years ended December 31, 1998 and 1997. On October 6, 1999, we resigned. We have read SCM Microsystems Inc.'s statements included under Item 4 of its Form 8-K dated October 13, 1999, and we agree with such statements except that we are not aware of the existence of a condition required to be reported under Item 304(a)(1)(v) of Regulation S-K. Therefore, we take no position with respect to SCM Microsystems, Inc.'s statement contained in paragraph (a)(iv) of Item 4. We are also not in a position to agree or disagree with SCM Microsystems, Inc.'s statement in Item 4(b) regarding the Company's Board of Directors approval of the change in independent accountants and the appointment of Deloitte & Touche LLP as the new principal independent accountants. Very truly yours, /s/ KPMG LLP - ------------ KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----