-----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, SS3ELjIt5HrElkDPfPExe3B4WXwnHzf5YhVwNOD1fLV6tH2EZkPUAtsakgIhquz6 C9gdYFFYrhZV0PfaaEuF8w== 0001127431-02-000053.txt : 20020614 0001127431-02-000053.hdr.sgml : 20020614 20020614143003 ACCESSION NUMBER: 0001127431-02-000053 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020614 ITEM INFORMATION: Financial statements and exhibits ITEM INFORMATION: Change in fiscal year FILED AS OF DATE: 20020614 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ADVISORY BOARD CO CENTRAL INDEX KEY: 0001157377 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT SERVICES [8741] IRS NUMBER: 521468699 STATE OF INCORPORATION: MD FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-33283 FILM NUMBER: 02679310 BUSINESS ADDRESS: STREET 1: 600 NEW HAMPSHIRE AVENUE N.W. CITY: WASHINGTON STATE: DC ZIP: 20037 8-K 1 abc8k.txt MAIN TEXT 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): June 14,2002 THE ADVISORY BOARD COMPANY (Exact name of registrant as specified in its charter) Delaware 000-33283 52-1468699 (State of Incorporation) (Commission File No.) (IRS Employer Identification Number) 600 New Hampshire Avenue, NW, Washington, DC 20037 (Address of principal executive offices, including Zip Code) Registrant's telephone number, including area code: (202) 672-5600 Item 4. Changes in Registrant's Certifying Accountant. On June 7, 2002, upon the recommendation of our Audit Committee, our Board of Directors dismissed Arthur Andersen LLP ("Arthur Andersen") as our independent auditors and appointed Ernst & Young LLP ("Ernst & Young") to serve as The Advisory Board Company's independent auditors for the current fiscal year, which ends on March 31, 2003. The change in auditors is effective June 7, 2002. Arthur Andersen's reports on our financial statements for each of the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting principles. During each of our two most recent fiscal years and through the date of this report, there were: (i) no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused them to make reference to the subject matter in connection with their report on our financial statements for such years; and (ii)no reportable events as defined in Item 304(a)(1)(v) of Securities and Exchange Commission Regulation S-K ("Regulation S-K"). We have provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 to this Current Report on Form 8-K is a copy of Arthur Andersen's letter, dated June 7, 2002, stating its agreement with such statements. During each of our two most recent fiscal years and through the date of this report, we did not consult Ernst & Young 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 our financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statements Pro Forma Financial Information and Exhibits. (c) Exhibits. Exhibit No. Description of Exhibit 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated June 7, 2002. SIGNATURE 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 on June 14, 2002. THE ADVISORY BOARD COMPANY By: /s/ David L. Felsenthal ------------------------------------------------ David L. Felsenthal Chief Financial Officer (Principal Accounting and Financial Officer), Secretary and Treasurer EX-16 3 exhibit161abc.txt EXHIBIT 16.1 Exhibit 16.1 [Arthur Andersen LLP Letterhead] June 7, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir: We have read the first four paragraphs of Item 4 included in the Form 8-K dated June 14, 2002 of The Advisory Board Company filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ ARTHUR ANDERSEN LLP Copy to: David L. Felsenthal Chief Financial Officer, Secretary and Treasurer The Advisory Board Company -----END PRIVACY-ENHANCED MESSAGE-----