8-K 1 a8-k.txt 8-K 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) JULY 13, 2000 -------------------------------- LIBERTY LIVEWIRE CORPORATION -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Delaware 0-1461 13-1679856 -------------------------------------------------------------------------------- (State or other jurisdiction (Commission (IRS Employer of incorporation) File Number) Identification No.) 900 North Seward Street, Hollywood, California 90038 -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE (323) 962-4000 THE TODD-AO CORPORATION -------------------------------------------------------------------------------- (Former name or former address, if changed from last report) Exhibit index located on page 3 THE TODD-AO CORPORATION FORM 8-K July 13, 2000 --------------------------- TABLE OF CONTENTS Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS Page 2 --------------------------------------------- Item 7. FINANCIAL STATEMENTS AND EXHIBITS. Page 3 ---------------------------------
1 Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS (a) RESPONSE TO REGULATION S-K, ITEM 304 (a) (1): (i) On July 13, 2000, Liberty Livewire Corporation (the "Company", which recently changed its name from The Todd-AO Corporation) replaced Arthur Andersen LLP ("Andersen") as its principal accountants and terminated the relationship following the acquisition of the Company by Liberty Media Corporation on June 9, 2000. The Company appointed Liberty Media Corporation's independent auditor KPMG LLP ("KPMG") as of July 13, 2000. (ii) During the Company's two most recent fiscal years and through July 13, 2000, the Company had no reportable disagreement (s) with Andersen with respect to accounting principles and practices, financial statement disclosure or auditing scope or procedure, which disagreement (s), if not resolved to the satisfaction of Andersen would have caused Andersen to make reference to the subject matter of such disagreement (s) in connection with its reports. (iii) During the Company's two most recent fiscal years and through July 13, 2000, Andersen has not advised the Company of any "reportable events" (as defined in Item 304 (a) (1) (v) of Regulation S-K). (b) RESPONSE TO REGULATION S-K, ITEM 304 (a) (2): As set forth above KPMG were engaged effective July 13, 2000. During the Company's two most fiscal years and through July 13, 2000, neither the Company nor anyone acting on its behalf consulted KPMG with respect to an issue, disagreement or "reportable event" described in Items 304 (a) (2) (i) or 304 (a) (2) (ii) of regulation S-K. (c) RESPONSE TO REGULATION S-K, ITEM 304 (a) (3): Prior to filing this report the Company provided Andersen with a copy of the disclosure made herein and requested Andersen to furnish a letter addressed to the Securities an Exchange Commission stating whether or not Andersen agrees to such disclosures. 2 Item 7. FINANCIAL STATEMENTS AND EXHIBITS (c) The following exhibits are filed with this Current Report on Form 8-K:
EXHIBIT NO. EXHIBIT ----------- ------- 1 Letter of Arthur Andersen LLP to the Securities and Exchange Commission included herein pursuant to the requirements off item 304 (a) of Regulation S-K
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 thereunto duly authorized LIBERTY LIVEWIRE CORPORATION ----------------------------------- (Registrant) /s/ Jeffrey J. Marcketta ----------------------------------- Jeffrey J. Marcketta Chief Financial Officer JULY 13, 2000 ---------------------- Date 3