-----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, P7d8rN2oUyhiWWL/2cPSgCH618sg1Os/7oTY3BQPVuO7NSP1HIk0ppgmsWb9R7m8 Y3Hydn8lkQu5fOlMtu7mfw== 0000931763-02-002571.txt : 20020731 0000931763-02-002571.hdr.sgml : 20020731 20020731123934 ACCESSION NUMBER: 0000931763-02-002571 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 1 CONFORMED PERIOD OF REPORT: 20020730 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020731 FILER: COMPANY DATA: COMPANY CONFORMED NAME: RADIANT SYSTEMS INC CENTRAL INDEX KEY: 0000845818 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER INTEGRATED SYSTEMS DESIGN [7373] IRS NUMBER: 112749765 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-22065 FILM NUMBER: 02715665 BUSINESS ADDRESS: STREET 1: 1000 ALDERMAN DR STREET 2: STE A CITY: ALPHARETTA STATE: GA ZIP: 30202 BUSINESS PHONE: 7707723000 MAIL ADDRESS: STREET 1: 1000 ALDERMAN DRIVE STREET 2: STE A CITY: ALPHARETTA STATE: GA ZIP: 30202 8-K/A 1 d8ka.htm CURRENT REPORT Prepared by R.R. Donnelley Financial -- Current Report
 
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
 
 
Form 8-K/A
 
(Amendment No. 1)
 
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 30, 2002
 
 
RADIANT SYSTEMS, INC.
(Exact Name of Registrant as Specified in Charter)
 
Georgia
  
0-22065
  
11-2749765
(State or other jurisdiction
of Incorporation)
  
(Commission
File Number)
  
(I.R.S. Employer
Identification No.)
 
3925 Brookside Parkway, Alpharetta, Georgia 30022
(Address of principal executive offices)                                              (Zip Code)
 
Registrant’s telephone number, including area code: (770) 576-6000
 
(Former name or address, if changed since last report)
 

 
ITEM 4.    CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.
 
On July 18, 2002, Radiant Systems, Inc. (the “Company”) dismissed its independent auditors, Arthur Andersen LLP (“Andersen”), and on the same date engaged Deloitte & Touche LLP as its independent auditors for the fiscal year ending December 31, 2002. Each of these actions was approved by the Audit Committee of the Company.
 
Andersen audited the financial statements for the Company for the fiscal year ended December 31, 2001 and for the fiscal year ended December 31, 2000. Neither of the audit reports of Andersen for those years contained any adverse opinion or a disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles.
 
In connection with the audits for the fiscal years ended December 31, 2001 and 2000 and for the unaudited interim period ended March 31, 2002 through July 18, 2002, there were no disagreements with Andersen on any matter of accounting principle or practice, financial statement disclosure, or audit procedure or scope which disagreement, if not resolved to the satisfaction of Andersen, would have caused it to make reference to the subject matter of the disagreement in its report.
 
Further, prior to the engagement of Deloitte & Touche LLP, neither the Company nor any of its representatives sought the advice of Deloitte & Touche LLP regarding the application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered on the Company’s financial statements, which advice was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue.
 
In connection with the audit of the fiscal year ended December 31, 2001 and for the unaudited interim period ended March 31, 2002, Andersen did not advise the Company that:
 
 
(i)
 
internal controls necessary for the Company to develop reliable financial statements did not exist;
 
 
(ii)
 
information had come to its attention that led it to no longer be able to rely on management’s representations, or that made it unwilling to be associated with the financial statements prepared by management;
 
 
(iii)
 
there existed a need to expand significantly the scope of its audit, or that information had come to its attention that if further investigated might materially impact the fairness or reliability of either: a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal period subsequent to the date of the most recent financial statements covered by an audit report (including information that might prevent it from rendering an unqualified audit report on those financial statements).
 
The Company provided Andersen with a copy of the foregoing disclosures and requested Andersen to furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. The Company has been advised that Andersen no longer has the ability to provide such letters, and therefore the Company is relying on the provisions of Item 304T(b)(2) to

excuse its inability to comply with the requirements of Item 304(a)(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.
RADIANT SYSTEMS, INC.
 
July 30, 2002
/S/ JOHN H. HEYMAN                                                  
John H. Heyman
Co-Chief Executive Officer and Chief Financial
Officer

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