8-K 1 d8k.htm FORM 8-K FORM 8-K

 

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)

October 3, 2005

 


 

PERVASIVE SOFTWARE INC.

(Exact name of registrant as specified in its charter)

 

Delaware   0-23043   74-2693793
(State or other jurisdiction of incorporation)   (Commission File Number)   (IRS Employer Identification No.)

 

12365 Riata Trace Parkway

Building B, Austin, Texas 78727

(Address of principal executive offices, including zip code)

 

(512) 231-6000

(Registrant’s telephone number, including area code)

 

 

(Former name or former address, if changed since last report)

 

Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):

 

¨ Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

¨ Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

¨ Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

¨ Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 



Item 4.01 Changes in Registrant’s Certifying Accountant

 

On October 3, 2005, the Audit Committee (the “Committee”) of the Board of Directors of Pervasive Software Inc. (the “Company”) dismissed Ernst & Young LLP (“E&Y”), as its independent registered public accounting firm.

 

Also on October 3, 2005, the Committee authorized the Company to engage Grant Thornton LLP (“Grant Thornton”) as the Company’s new independent registered public accounting firm and the Company entered into a formal engagement letter with Grant Thornton on October 6, 2005. During the Company’s two most recent fiscal years ended June 30, 2005, June 30, 2004 and through October 3, 2005, neither the Company nor anyone acting on its behalf consulted with Grant Thornton regarding either: (i) the application of accounting principles to a specified transaction, either contemplated or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K.

 

The reports of E&Y on the Company’s financial statements for the fiscal years ended June 30, 2005 and June 30, 2004 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.

 

During the Company’s two most recent fiscal years ended June 30, 2005 and June 30, 2004, and through October 3, 2005, there were no disagreements with E&Y on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to E&Y’s satisfaction, would have caused E&Y to make reference thereto in its reports on the Company’s financial statements for such years.

 

During the Company’s two most recent fiscal years ended June 30, 2005 and June 30, 2004, and through October 3, 2005, there were no reportable events (as described in Item 304(a)(1)(v) of Regulation S-K).

 

The Company has provided E&Y with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested E&Y to furnish a letter addressed to the SEC stating whether it agrees with the statements made above. Attached as Exhibit 16.1 is a copy of the E&Y letter to the SEC.

 

Item 9.01. Financial Statements and Exhibits

(c) Exhibits.

 

Exhibit No.

  

Description


16.1    Letter from Ernst & Young LLP to the Securities and Exchange Commission dated October 6, 2005

 

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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.

 

PERVASIVE SOFTWARE INC.
By:   /s/ John Farr
   

John Farr

Chief Financial Officer

 

Date: October 7, 2005

 

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EXHIBIT INDEX

 

Exhibit No.

  

Description


16.1    Letter from Ernst & Young LLP to the Securities and Exchange Commission dated October 6, 2005

 

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