-----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, Ou2huqNWdwuQIj/ssGj0A/c7bT9Sya7BfjVPJiK25u13w2mltQZVDD+VoyCEE1vZ 076tMfxkOTDYpF8zaeRluw== 0000912057-02-021631.txt : 20020522 0000912057-02-021631.hdr.sgml : 20020522 20020522170759 ACCESSION NUMBER: 0000912057-02-021631 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020520 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020522 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CASELLA WASTE SYSTEMS INC CENTRAL INDEX KEY: 0000911177 STANDARD INDUSTRIAL CLASSIFICATION: REFUSE SYSTEMS [4953] IRS NUMBER: 030338873 STATE OF INCORPORATION: DE FISCAL YEAR END: 0430 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-23211 FILM NUMBER: 02660155 BUSINESS ADDRESS: STREET 1: 25 GREENS HILL LANE P O BOX 866 CITY: RUTLAND STATE: VT ZIP: 05701 BUSINESS PHONE: 8027750325 MAIL ADDRESS: STREET 1: 25 GREENE HILL ROAD CITY: RUTLAND STATE: VT ZIP: 05702 8-K 1 a2080670z8-k.txt 8-K UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, DC 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 reported): MAY 20, 2002 ------------ CASELLA WASTE SYSTEMS, INC. --------------------------- (Exact name of registrant as specified in its chapter) Delaware 000-23211 03-0338873 - ------------------------------- ------------------------ ------------------- (State or other jurisdiction of (Commission File Number) (IRS Employer incorporation) Identification No.) 25 GREENS HILL LANE, RUTLAND, VERMONT 05701 - ---------------------------------------- -------- (Address of Principal Executive Offices) (Zip Code) Registrant's telephone number, including area code: (802) 775-0325 -------------- -------------------------------------------------------- (Former name or former address, if changed since last report) Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. --------------------------------------------- The Audit Committee of the Board of Directors (the "Audit Committee") of Casella Waste Systems, Inc. (the "Company") annually considers and recommends to the Board of Directors the selection of the Company's independent public accountants. As recommended by the Audit Committee, the Board of Directors on May 20, 2002, decided to no longer engage its independent accountants, Arthur Andersen LLP ("Andersen"), and engaged KPMG LLP to serve as the Company's independent accountants and to audit the Company's financial statements for the fiscal year ended April 30, 2002. The appointment of KPMG LLP is subject to ratification by the Company's stockholders at the 2002 annual meeting of stockholders. Andersen's reports on the Company's consolidated financial statements for the fiscal years ended April 30, 2001 and April 30, 2000 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the two most recent fiscal years ended April 30, 2002 and April 30, 2001, and the subsequent interim period through the date of this Form 8-K, there were (i) no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused them to make reference to the subject matter in connection with their reports on the Company's consolidated financial statements for such years, and (ii) no reportable events, as listed in Item 304(a)(1)(v) of Regulation S-K. The Company provided Andersen with a copy of the foregoing disclosures. Attached to this report as Exhibit 16.1, and incorporated herein by reference, is a copy of Andersen's letter to the Securities and Exchange Commission, dated May 20, 2002, stating Andersen's agreement with such statements. During the two most recent fiscal years ended April 30, 2002 and April 30, 2001, and the subsequent interim period through the date of this Form 8-K, the Company did not consult with KPMG LLP with respect to any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. FINANCIAL STATEMENTS AND EXHIBITS. --------------------------------- (c) Exhibits EXHIBIT NUMBER DESCRIPTION -------------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated May 20, 2002. SIGNATURE 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 thereunto duly authorized. CASELLA WASTE SYSTEMS, INC. By: /s/ John W. Casella ----------------------------------- Name: John W. Casella Title: Chief Executive Officer Date: May 20, 2002 EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION - -------------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated May 20, 2002. EX-16.1 3 a2080670zex-16_1.txt EXHIBIT 16.1 Exhibit 16.1 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 20, 2002 Dear Sir/Madam: We have read the first three (3) paragraphs of Item 4 included in the Form 8-K dated May 20, 2002, of Casella Waste Systems, Inc., to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, /s/ Arthur Andersen LLP ------------------------- Arthur Andersen LLP cc: Mr. Richard A. Norris, Senior Vice President and Chief Financial Officer -----END PRIVACY-ENHANCED MESSAGE-----