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| CYBE > SEC Filings for CYBE > Form 8-K on 14-Apr-2009 | All Recent SEC Filings |
14-Apr-2009
Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
(a) On April 8, 2009, the Audit Committee of the Board of Directors of CyberOptics Corporation (the "Company") dismissed PricewaterhouseCoopers LLP as the Company's independent registered public accounting firm.
The reports of PricewaterhouseCoopers on the financial statements of the Company for the fiscal years ended December 31, 2008 and 2007 did not contained an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended December 31, 2008 and 2007 and through April 8,
2009, there have been no disagreements (as described in Regulation S-K Item
304(a)(1)(iv)) with PricewaterhouseCoopers LLP on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which disagreements, if not resolved to the satisfaction of
PricewaterhouseCoopers LLP, would have caused PricewaterhouseCoopers LLP to make
reference thereto in its report on the financial statements for such years.
During the fiscal years ended December 31, 2008 and 2007 and through April 8,
2009, there have been no reportable events (as outlined in Regulation S-K Item
304 (a)(1)(v)).
The Company has requested that PricewaterhouseCoopers LLP furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter is filed as an exhibit to this Form 8-K.
(b) On April 8, 2009, the Audit Committee of the Board of Directors of the Company engaged Grant Thornton LLP as the Company's new independent registered public accounting firm. During the Company's fiscal years ended December 31, 2008 and 2007 and through April 8, 2009, the Company did not consult with Grant Thornton LLP with respect to any of the matters or reportable events described in Regulation S-K Item 304(a)(2)(i) or (ii).
16.1 Letter dated April 13, 2009 from PricewaterhouseCoopers, LLP regarding statements included in this Form 8-K.
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