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): March 3, 2004
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PERFECTDATA CORPORATION
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(Exact name of registrant as specified in its charter)
California 0-12817 95-3087593
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(State of other jurisdiction (Commission (IRS Employer
of incorporation) File Number) identification No.)
1445 East Los Angeles Avenue Simi Valley California 93065
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (805) 581-4000
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INFORMATION TO BE INCLUDED IN REPORT
Item 4. Changes in Registrant's Certifying Accountant.
a. On March 3, 2004, KPMG LLP advised the registrant, PerfectData
Corporation (the "Company"), that such firm resigned as independent auditors
for the Company. KPMG LLP was first retained by the Company to audit its
financial statements for the year ended March 31, 2000.
b. The audit reports of KPMG LLP on the financial statements of the Company
as of and for the years ended March 31, 2003 and 2002 did not contain any
adverse opinion or a disclaimer of opinion, nor was either report of KPMG LLP
qualified or modified as to uncertainty, audit scope, or accounting principles.
c. Because KPMG's resignation did not involve any disagreement with the
Company, the Company's Audit Committee did not have to take any action, other
than to commence an immediate search for an accounting firm suitable for a small
business company like the Company.
d. In connection with the audits of the two fiscal years ended March 31,
2003, and during the subsequent interim period through March 3, 2004, there were
no disagreements with KPMG 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 KPMG LLP, would have
caused such firm to make reference in connection with their opinion to the
subject matter of the disagreement.
e. The Company has furnished a copy of this Report to KPMG LLP and has
requested that such firm furnish the Company with a letter addressed to the
Commission stating whether such firm agrees with the statements made by the
Company in this Report and, if not, stating the respects in which it does not
agree. The response of KPMG LLP is filed as Exhibit 16 to this Report.
Item 7. Financial Statements and Exhibits.
a. Financial statements of business acquired:
None
1
b. Pro forma financial information:
None
c. Exhibits:
Number Exhibit
16 Letter dated March 10, 2004 from KPMG LLP to the
Commission
SIGNATURES
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 hereinto duly authorized.
PERFECTDATA CORPORATION
(Registrant)
By: /s/ Irene J. Marino
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Irene J. Marino
Vice President, Finance and Chief
Financial Officer
March 9, 2004
2
Exhibit Filed with Report
Number Exhibit Page
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16 Letter dated March 10, 2004 from E-2
KPMG LLP to the Commission
E-1