SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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 event reported) November 12, 2003
ALTERNATIVE TECHNOLOGY RESOURCES, INC.
(Exact name of registrant as specified in its charter)
Delaware 0-20468 68-0195770
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation File Number) Identification No.)
or organization)
629 J Street, Sacramento, California 95814
(916)231-0400
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(Address and telephone number of principal executive offices)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
(a) On November 12, 2003, Alternative Technology Resources, Inc. (the
"Registrant") and Ernst & Young LLP ("Ernst & Young"), mutually agreed to cease
their existing professional relationship. The decision to cease the existing
relationship with Ernst & Young was recommended by the audit committee. The
Registrant is currently involved in the process of engaging a new independent
accountant.
During the Registrant's two most recent fiscal years ended June 30, 2003
and 2002, and the subsequent interim period through November 12, 2003, the date
of this report, there were no disagreements with Ernst & Young on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to Ernst & Young 's
satisfaction would have caused it to make a reference to the subject matter of
the disagreements in connection with its reports. During these periods, there
were no "reportable events" described under Item 304(a)(1)(v) of Regulation S-B.
The audit report of Ernst & Young on the financial statements of the
Registrant as of and for the past two fiscal years ended June 30, 2003 and 2002,
did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles,
except that the audit reports for the past two fiscal years contained an
explanatory paragraph indicating that there is substantial doubt about the
Registrant's ability to continue as a going concern.
In response to the Registrant's request, Ernst & Young has furnished the
Registrant 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 dated November 13, 2003, is attached hereto as Exhibit 16.1 to this Form
8-K.
(b) The Registrant is in the process of selecting a new independent
accountant for its current fiscal year.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits
The following exhibit is filed with this Form 8-K:
16.1 Letter dated November 14, 2003 from Ernst & Young LLP to the
Securities and Exchange Commission regarding statements included in
this Form 8-K.
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 hereunto duly authorized.
Dated: November 17, 2003 ALTERNATIVE TECHNOLOGY RESOURCES, INC.
/s/ Mark W. Rieger
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Mark W. Rieger
Chief Executive Officer
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