UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15 (d) of
the Securities Exchange act of 1934
Date of Report: April 22, 2002
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Date of the Earliest Event Reported: April 8, 2002
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RIGHT MANAGEMENT CONSULTANTS, INC.
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(Exact name of registrant as specified in its charter)
Pennsylvania
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(State or other jurisdiction of incorporation)
0-15539 23-2153729
(Commission (IRS Employer Identification
file number) Number)
1818 Market Street, Philadelphia, Pennsylvania 19103
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (215) 988-1588
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On April 8, 2002, the Board of Directors of Right Management
Consultants, Inc. (the "Company"), pursuant to a recommendation of its Audit
Committee, approved the engagement of Ernst & Young LLP as its independent
public accountants for the fiscal year ending December 31, 2002 to replace the
firm of Arthur Andersen LLP, which was dismissed as auditors of the Company
effective April 8, 2002. The appointment of Ernst & Young LLP is subject to
ratification by the Company's shareholders at the 2002 Annual Meeting scheduled
for May 2, 2002.
The reports of Arthur Andersen LLP on the Company's financial
statements for 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.
In connection with the audits of the Company's financial statements for
the fiscal years ended December 31, 2000 and December 31, 2001, and in the
subsequent period through April 8, 2002, there were no disagreements between the
Company and Arthur Andersen LLP on any matters of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures
which, if not resolved to the satisfaction of Arthur Andersen LLP would have
caused them to make reference to the matter in their report.
The Company has requested Arthur Andersen LLP to furnish a letter
addressed to the Commission stating whether it agrees with the above statements.
A copy of that letter, dated April 22, 2002 is filed as Exhibit 16.1 to this
Form 8-K.
During the years ended December 31, 2000 and December 31, 2001, and
during the subsequent period through April 8, 2002, the Company did not consult
Ernst & Young LLP with respect to 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 consolidated financial
statements, or any other matters or reportable events as set forth in Items 304
(a) (2) (i) and (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
( c ) Exhibits:
Exhibit No. Description
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16.1 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission Dated April 22, 2002
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 hereunto duly authorized.
RIGHT MANAGEMENT CONSULTANTS, INC.
(Registrant)
Date: April 22, 2002 By: /S/ CHARLES J. MALLON
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Charles J. Mallon
Executive Vice President and
Chief Financial Officer