Summary of HURCO COMPANIES INC

Changes in Registrant's Certifying Accountant, Financial Statements and Exhib

Item 4.01 Changes in Registrant's Certifying Accountant.

(a) On January 26, 2009, Hurco Companies, Inc. (the "Company") advised Crowe Horwath, LLP ("Crowe") that it would not be re-appointed as the Company's independent registered public accounting firm for fiscal 2009. This decision to change independent auditors was made by the Audit Committee of the Board of Directors.

The reports of Crowe on the Company's financial statements for the fiscal years ended October 31, 2008 and 2007, did not contain an 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 October 31, 2008 and 2007, and the subsequent interim period through the date of this report, there were no disagreements with Crowe on any matter of accounting principle or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Crowe's satisfaction, would have caused Crowe to make reference to the subject matter in its report on the Company's consolidated financial statements for such years; nor were there any reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has provided Crowe a copy of the foregoing disclosures. A letter from Crowe stating its agreement with such disclosures is attached as Exhibit 16 to this report.

(b) On January 26, 2009, the Audit Committee of the Board of Directors engaged the firm of Ernst & Young LLP ("E&Y") as its independent registered public accounting firm for 2009, effective as of such date. During the Company's fiscal years ended October 31, 2008 and 2007, and the subsequent interim period through the date of this report, neither the Company nor anyone acting on its behalf consulted E&Y with respect to (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, or (ii) any matters or reportable events set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.