-----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, CslC6XR9PSFYGdEPlbYwY/hKTpAS8VfpgZYqwEeUILL47OJf6qs0bO5Uide4Dctt jF4G2OUVjwzGzgvpQOBnHQ== 0000950133-99-003203.txt : 19991018 0000950133-99-003203.hdr.sgml : 19991018 ACCESSION NUMBER: 0000950133-99-003203 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19990913 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19991008 FILER: COMPANY DATA: COMPANY CONFORMED NAME: MEDICAL ADVISORY SYSTEMS INC CENTRAL INDEX KEY: 0000771252 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 521233960 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 001-15177 FILM NUMBER: 99725590 BUSINESS ADDRESS: STREET 1: 8050 SOUTHERN MARYLAND BLVD CITY: OWINGS STATE: MD ZIP: 20736 BUSINESS PHONE: 3018558070 MAIL ADDRESS: STREET 1: 8050 SOUTHERN MARYLAND BLVD CITY: OWINGS STATE: MD ZIP: 20736 8-K/A 1 MEDICAL ADVISORY SYSTEMS INC 8-K/A 1 SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20594 FORM 8-K/A CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934 September 13, 1999 (Date of earliest event reported) MEDICAL ADVISORY SYSTEMS, INC. (Exact name of Registrant as specified in its charter) Delaware 2-98314-W 52-1233960 (State or other jurisdiction (Commission File No.) (IRS Employer Identification No.) of incorporation or organization)
8050 Southern Maryland Boulevard, Owings, Maryland 20736 (Address of principal executive offices) (301) 855-8070 (Registrant's telephone number) 2 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On September 13, 1999, Medical Advisory Systems, Inc. (the "Company") dismissed its certifying accountant, Stefanou & Company, LLP ("Stefanou"). Stefanou's report on the financial statements for either of the past two years did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. The decision to dismiss Stefanou was approved by the Company's Board of Directors. During the two most recent fiscal years and subsequent interim period through September 13, 1999, the Company has not had any disagreements with Stefanou on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. The Company has engaged BDO Seidman, LLP ("BDO") as its certifying accountant as of September 13, 1999 for the Company's fiscal year ending October 31, 1999. The Company has not consulted BDO previously. Stefanou's letter, which is required pursuant to Item 304(a)(3) of Regulation S-B, is attached. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit No. - ----------- 16 Letter from Stefanou & Company, LLP to the Commission, dated October 8, 1999.
-2- 3 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. Date: October 8, 1999 /s/ Robert P. Crabb ------------------------------------ Robert P. Crabb Secretary -3- EX-16 2 LETTER FROM STEFANOU & COMPANY, LLP 1 STEFANOU & COMPANY, LLP CERTIFIED PUBLIC ACCOUNTANTS 1360 Beverly Road Suite 305 McLean, VA 22101-3621 703-448-9200 703-448-3515(fax) Philadelphia, PA October 8, 1999 Securities and Exchange Commission Washington, DC 20549 Re: Medical Advisory Systems, Inc. File No. 2-98314-W Dear Sir or Madam: We have read Item 4 of the Form 8-K/A of Medical Advisory Systems, Inc. dated October 8, 1999, and agree with the statement contained thereon. /s/ STEFANOU & COMPANY, LLP --------------------------------- -----END PRIVACY-ENHANCED MESSAGE-----