Summary
This Current Report (8-K) filed by Tyco International (US) Inc. Retirement Savings and Investment Plan II on April 20, 2004, primarily details a change in the Plan's independent accounting firm. Effective April 19, 2004, the Plan dismissed PricewaterhouseCoopers LLP and engaged Mitchell & Titus LLP as its new independent accountants. The filing specifies that there were no disagreements or reportable events with PricewaterhouseCoopers LLP during the period under review, which included the years ended December 31, 2001 and 2002, and up to the dismissal date. The Plan also confirmed no prior consultations with Mitchell & Titus LLP regarding accounting principles or audit opinions.
Key Highlights
- 1Change in Independent Accountant: Tyco International (US) Inc. Retirement Savings and Investment Plan II has dismissed PricewaterhouseCoopers LLP.
- 2New Accountant Appointed: Mitchell & Titus LLP has been engaged as the Plan's new independent accountants, effective April 19, 2004.
- 3No Disagreements Reported: The filing explicitly states there were no disagreements with the former auditor (PricewaterhouseCoopers LLP) on accounting principles, financial statement disclosures, or auditing procedures.
- 4No Reportable Events: There were no reportable events with the prior auditor during the specified periods (2001, 2002, and through April 19, 2004).
- 5No Prior Consultation with New Auditor: The Plan had not consulted with the new auditor (Mitchell & Titus LLP) on any accounting or auditing matters prior to their engagement.
- 6Focus on Plan Financials: This filing pertains specifically to the Retirement Savings and Investment Plan II, not the broader Tyco International parent company.