Current Report Filing (8-k)
01 June 2018 - 7:01AM
Edgar (US Regulatory)
UNITED STATES 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)
May
25, 2018
Technical Communications Corporation
(Exact name of registrant as specified in its charter)
Massachusetts
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001-34816
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04-2295040
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(State or other jurisdiction
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(Commission
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(I.R.S. Employer
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of incorporation)
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File Number)
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Identification No.)
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100 Domino Drive, Concord, MA
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01742
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(Address of principal executive offices)
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(Zip Code)
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Registrant’s telephone number, including area code
(978) 287-5100
Not Applicable
(Former name or former address, if changed since last report.)
Check the appropriate box below if the Form 8-K
filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
[ ] Written
communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant
to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant
to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c
Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2). Emerging growth company [ ]
If an emerging growth company, indicate by check mark if the registrant has elected
not to use the extended transition period for complying with any new or revised financial accounting standards provided
pursuant to Section 13(a) of the Exchange Act. [ ]
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Item 4.01
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Changes in Registrant’s Certifying Accountant
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Effective May 25, 2018, Moody, Famiglietti &
Andronico, LLP (“MFA”) was dismissed as the independent certified public accounting firm of Technical Communications
Corporation (the “Company”). The audit committee of the Company’s Board of Directors participated in and approved
the decision to change independent registered public accounting firms.
The reports of MFA on the Company’s financial
statements for each of the past two fiscal years did not contain an adverse opinion or a disclaimer of opinion, and were not qualified
or modified as to uncertainty, audit scope, or accounting principles, except that the report for the year ended September 30, 2017
was modified to report an uncertainty that raised substantial doubt as to the Company’s ability to continue as a going concern.
In connection with the audits of the Company’s
financial statements for each of its two most recent fiscal years and through May 24, 2018, there have been no disagreements between
the Company and MFA on any matter of accounting principles or practices, financial statement disclosure, or auditing scope and
procedures which disagreement, if not resolved to the satisfaction of MFA, would have caused it to make reference to the subject
matter of such disagreement in connection with its reports on the financial statements for such periods.
During the Company’s two most recent fiscal
years and through May 24, 2018, there have been no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K) with MFA.
The Company
provided
MFA
with a copy of the disclosures it is making in this Report on Form 8-K and
requested
that MFA furnish it with a letter addressed to the Commission stating whether or not it agrees with the above statements. A copy
of such letter from MFA is attached as Exhibit 16.1 to this Form 8-K.
Effective May 25, 2018, the Company retained CohnReznick,
LLP (“CohnReznick”) to act as the Company’s new independent registered public accounting firm. In accordance
with Item 304(a)(2) of Regulation S-K, the Company did not consult CohnReznick regarding either (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 matter that was either the subject of a disagreement or a reportable event (each
as defined in Item 304(a)(1) of Regulation S-K).
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Item 9.01
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Financial Statements and Exhibits.
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a.
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Financial statements of businesses acquired. Not applicable.
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b.
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Pro forma financial information.
Not applicable.
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c.
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Shell company transactions.
Not applicable
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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.
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Technical Communications Corporation
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Date: May 25, 2018
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By:
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/s/ Carl H. Guild, Jr.
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Carl H. Guild, Jr.
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President and Chief Executive Officer
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