SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D. C. 20549
FORM 8-K/A
AMENDMENT NO. 2 TO
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 13, 2002
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APPIANT TECHNOLOGIES, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-21999 84-1360852
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
6663 Owens Drive, Pleasanton, CA 94588
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (925) 251-3200
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(i) On November 13, 2002, PricewaterhouseCoopers LLP ('PwC") resigned as the
Company's independent accountants.
(ii) PwC's reports on our financial statements for the past two fiscal years
did not contain an adverse opinion or a disclaimer of opinion nor were
qualified or modified as to uncertainty, audit scope or accounting
principle except that PwC's opinion on our 2001 financial statements
included an explanatory paragraph expressing substantial doubt regarding
our ability to continue as a going concern.
(iii) In connection with its audits for the two most recent fiscal years and
through November 13, 2002, there have been no disagreements with PwC 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 PwC would have caused them to make
reference thereto in their report on the financial statements for such
years.
(iv) During the two most recent fiscal years and through November 13, 2002, PwC
has advised management and the audit committee that it had identified one
material control weakness and two reportable conditions regarding the
Company's internal accounting controls.
We have authorized PwC to respond fully to the inquiries of any successor
independent accountants concerning this matter.
(v) The Registrant has requested that PwC furnish it with a letter addressed
to the SEC stating whether or not it agrees with the above statements. A
copy of such letter, dated November 26, 2002, is filed as Exhibit 16 to
this Form 8-K.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
Index to Exhibits
Exhibit Description
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Exhibit 16 Letter from PriceWaterhouseCoopers, LLC
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.
Appiant Technologies, Inc.
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(Registrant)
Date: December 12, 2002 /s/ Douglas S. Zorn
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Douglas S. Zorn
Chief Executive Officer