-----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, P8vCpoY/7Db4nDVbIHSaovOthvFWMO3kP2ovmuqFBsHNePWg/H43KqGQDuIeVAEG oWdb//x+oSyi7lfv2lZZgQ== 0000893816-98-000011.txt : 19981020 0000893816-98-000011.hdr.sgml : 19981020 ACCESSION NUMBER: 0000893816-98-000011 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19980929 ITEM INFORMATION: ITEM INFORMATION: FILED AS OF DATE: 19981019 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: COMPUTER OUTSOURCING SERVICES INC CENTRAL INDEX KEY: 0000893816 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-COMPUTER PROCESSING & DATA PREPARATION [7374] IRS NUMBER: 133252333 STATE OF INCORPORATION: NY FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: SEC FILE NUMBER: 000-20824 FILM NUMBER: 98727332 BUSINESS ADDRESS: STREET 1: 360 WEST 31ST ST STREET 2: 11TH FLOOR CITY: NEW YORK STATE: NY ZIP: 10001 BUSINESS PHONE: 2125643730 8-K/A 1 U.S. SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) September 29, 1998 ------------------ COMPUTER OUTSOURCING SERVICES, INC. ------------------------------------------------------ (Exact name of registrant as specified in its charter) Commission file number: 0-20824 ------- New York 13-3252333 ------------------------------- ------------------- (State or other jurisdiction of (IRS Employer incorporation or organization) Identification No.) 360 West 31st Street New York, New York 10001 -------------------------------------------------------- (Address of principal executive offices) (Zip Code) (212) 564-3730 --------------------------- (Issuer's telephone number) Page 1 of 2 COMPUTER OUTSOURCING SERVICES, INC. Item 4. Change in Registrant's Certifying Accountant -------------------------------------------- On September 29, 1998, the Company notified Deloitte & Touche LLP ("D&T") that the Company's Board of Directors had voted not to engage D&T to perform the audit for the year ending October 31, 1998. D&T's Report on the financial statements for the years ended October 31, 1997 and 1996 did not contain an adverse opinion, a disclaimer of opinion, nor any qualification or modification as to uncertainty, audit scope, or accounting principles. During the audits of the two previous fiscal years, during the reviews of the three quarterly reports prepared subsequent to the last fiscal year, and through the date of the termination of the relationship, there have been no disagree- ments with D&T on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. During the audits of the two previous fiscal years, during the reviews of the three quarterly reports prepared subsequent to the last fiscal year, and through the date of the termination of the relationship with D&T, there have been no reportable events as defined in Regulation S-K, Item 304(a)1(v). Item 7. Exhibit ------- 16. Letter from Deloitte & Touche LLP dated October 15, 1998. 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. COMPUTER OUTSOURCING SERVICES, INC. /s/ Date: October 15, 1998 -------------------------------------- Zach Lonstein, Chairman and Chief Executive Officer Page 2 of 2 EX-16 2 Deloitte & Touche LLP Two World Financial Center New York, N.Y. 10281-1414 Telephone : (212) 436-2000 Fascimile : (212) 436-5000 October 15, 1998 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, N.W. Washington, D.C. 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of Computer Outsourcing Services, Inc. dated September 29, 1998. Yours truly, /s/ Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----