-----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, OSGLhEWmYhqvfPUiMGpiWLF/tOGigoqdV9KtR3cSsLVhDDPpya3vQrlWUnl5uLCj NwYuV6pkNHGBofxUPpQcrA== 0000950147-02-000394.txt : 20020415 0000950147-02-000394.hdr.sgml : 20020415 ACCESSION NUMBER: 0000950147-02-000394 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020305 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020307 FILER: COMPANY DATA: COMPANY CONFORMED NAME: FOURTHSTAGE TECHNOLOGIES INC CENTRAL INDEX KEY: 0000068619 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 870280886 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-08164 FILM NUMBER: 02568749 BUSINESS ADDRESS: STREET 1: 3030 NORTH THIRD STREET STREET 2: SEVENTH FLOOR CITY: PHOENIX STATE: AZ ZIP: 85012 BUSINESS PHONE: (602)776-0883 MAIL ADDRESS: STREET 1: 3030 NORTH THIRD STREET STREET 2: SEVENTH FLOOR CITY: PHOENIX STATE: AZ ZIP: 85012 FORMER COMPANY: FORMER CONFORMED NAME: APERIAN INC DATE OF NAME CHANGE: 20000911 FORMER COMPANY: FORMER CONFORMED NAME: MSI HOLDINGS INC/ DATE OF NAME CHANGE: 19981207 FORMER COMPANY: FORMER CONFORMED NAME: MICRO MEDIA SOLUTIONS INC DATE OF NAME CHANGE: 19970724 FORMER COMPANY: FORMER CONFORMED NAME: MOUNTAIN STATES RESOURCES CORP DATE OF NAME CHANGE: 19960805 8-K 1 e-8254.txt CURRENT REPORT DATED 03/05/2002 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 March 5, 2002 FOURTHSTAGE TECHNOLOGIES, INC. Delaware 0-8164 74-2971167 (State or other jurisdiction (File Number) (IRS Employee of incorporation) Identification Number) 3300 North Central Avenue Suite 200 Phoenix, Arizona 85012 602-766-0883 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. Fourthstage Technologies, Inc., f/k/a Aperian, Inc., has dismissed their independent auditors, Ernst & Young, effective February 18, 2002. Also on that date we appointed Semple & Cooper, LLP, of 2700 N. Central Avenue, Ste. 1100, Phoenix, Arizona 85004, as independent auditors. These actions were approved by Fourthstage's Board of Directors upon recommendation of its audit committee. The selection of Semple & Cooper was approved by Fourthstage after an evaluation process initiated by Fourthstage's audit committee. Fourthstage did not seek the advice of Semple & Cooper on specific audit issues relating to their financial statements prior to engagement of that firm. The change in independent auditors did not occur due to any existing or previous accounting disagreements with Ernst & Young, and Ernst & Young has expressed no disclaimer of opinion, adverse opinion, qualification or limitation on audit scopes, during the period of their retention by Fourthstage, except that the financial statement for the year ended March 31, 2001 contained an uncertainty paragraph with respect to the entities ability to continue as a going concern. Neither have there been any accounting disagreements or reportable events, except for a material weakness letter issued February 2001 by Ernst & Young concerning the lack of internal control to prepare financial statements within the meaning of Item 304 of SEC regulation S-K for that period of time. Ernst & Young has stated in its attached letter, addressed to the SEC, its concurrence with the foregoing statements in this paragraph. ITEM 7. EXHIBITS SEC Exhibit Reference Number Number Title of Document Location - ------ ------ ----------------- -------- 1 16 Letter from Ernst & Young to the Securities This Filing Exchange Commission regarding change in certifying accountant. 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. Fourthstage Technologies, Inc. Dated March 5, 2002 By /s/ Kevin P. Craig ------------------------------------- Kevin P. Craig Chief Executive Officer/President EX-1 3 ex-1.txt LETTER RE: CHANGE IN CERTIFYING ACCOUNTANT Exhibit 1 March 4, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K dated February 27, 2002, of Fourthstage Technologies, Inc. and are in agreement with the statements contained in the first and third paragraphs therein. We have no basis to agree or disagree with the other statements of the registrant contained therein. Regarding the registrant's statement concerning the lack of internal control to prepare financial statements, included in the third paragraph therein, we had considered such matter in determining the nature, timing and extent of procedures performed in our audit of the registrant's March 31, 2001 financial statements. /s/ Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----