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BASI > SEC Filings for BASI > Form 8-K/A on 21-Feb-2013All Recent SEC Filings

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Form 8-K/A for BIOANALYTICAL SYSTEMS INC


21-Feb-2013

Changes in Registrant's Certifying Accountant


Item 4.01 Change in Certifying Accountant

Resignation of Crowe Horwath LLP

This Form 8-K/A is being filed as an amendment to the Current Report on Form 8-K filed by Bioanalytical Systems, Inc. (the "Company") with the Securities and Exchange Commission on February 12, 2013 (the "Original Report") in order to supplement the disclosures provided in Item 4.01 of the Original Report. Item 4.01 of the Original Report is incorporated herein by reference.

As set forth in the Original Report, on February 6, 2013 Crowe Horwath LLP ("Crowe") provided the Company with notice of its intent to resign as the Company's independent registered public accounting firm and its resignation was effective on February 14, 2013 when it completed its review of our first quarter of fiscal 2013. During the Company's two most recent fiscal years and the subsequent interim period through February 14, 2013, there were no disagreements between the Company and Crowe on any matter of accounting principles or practices, financial statement disclosures or auditing scope or procedure which disagreements, if not resolved to Crowe's satisfaction, would have caused Crowe to make reference thereto in Crowe's report on the Company's financial statements for such periods. In addition, no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, occurred during the Company's two most recent fiscal years and the subsequent interim period through February 14, 2013.

The Company provided Crowe with a copy of this Form 8-K/A and requested that Crowe furnish it with a letter addressed to the Securities and Exchange Commission stating that it agrees with the above statements. A copy of Crowe's letter, dated February 21, 2013, is attached hereto as Exhibit 16.1.

Item 9.01 Exhibits

(d) Exhibits:

16.1 Letter from Crowe Horwath LLP dated February 21, 2013, addressed to the Securities and Exchange Commission.

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