8-K 1 file001.htm FORM 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): November 23, 2004


                               Bernard Chaus, Inc.
                               -------------------
             (Exact name of registrant as specified in its charter)

New York                       1-9169                     13-2807386
--------                       ------                     ----------
(State or other jurisdiction   (Commission File Number)   (IRS Employer
of incorporation)                                         Identification Number)

530 Seventh Avenue, New York, New York                           10018
--------------------------------------                           -----
(Address of principal executive offices)                      (Zip Code)

       Registrant's telephone number, including area code: (212) 354-1280


--------------------------------------------------------------------------------
         (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 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

     On November 23, 2004, Bernard Chaus, Inc. (the "Company") dismissed
Deloitte & Touche LLP ("Deloitte") as the Company's independent registered
public accounting firm. On the same date, the Company engaged Mahoney Cohen &
Company, CPA, P.C. ("Mahoney Cohen") as the Company's independent registered
public accounting firm. The decision to change independent registered public
accounting firms and the appointment of the new independent registered public
accounting firm was made by the Audit Committee of the Company's Board of
Directors.

     The audit reports of Deloitte on the consolidated financial statements of
the Company for the fiscal years ended June 30, 2004 and June 30, 2003 contained
no adverse opinion or disclaimer of opinion, nor were they qualified or modified
as to uncertainty, audit scope or accounting principles.

     During the fiscal years ended June 30, 2004 and June 30, 2003 and through
the date hereof, the Company had no disagreement with Deloitte on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to the satisfaction of
Deloitte, would have caused them to make reference to such disagreement in their
reports for such periods; and there were no reportable events as defined in Item
304(a)(1)(v) of Regulation S-K .

     Deloitte was provided a copy of the above disclosures and was requested to
furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the above statements and, if not,
stating the respects in which it does not agree. A letter from Deloitte is
attached hereto as Exhibit 16.

     During the fiscal years ended June 30, 2004 and June 30, 2003 and through
the date hereof, the Company did not consult with Mahoney Cohen regarding any of
the matters or reportable events set forth in Item 304(a)(2)(i) and (ii) of
Regulation S-K.

ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.


     (c)  Exhibits

            Exhibit 16    Letter from Deloitte & Touche LLP to the Securities
                          and Exchange Commission dated November 29, 2004.




                                   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.


                                             BERNARD CHAUS, INC.
                                             (Registrant)


Date: November  29, 2004                     By: /s/ Josephine Chaus
                                                 -------------------------------
                                                 Name:  Josephine Chaus
                                                 Title: Chief Executive Officer