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
September 3, 2004
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(Date of the earliest event reported)
Simulations Plus, Inc.
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(Exact name of Registrant as specified in its charter)
California 95-4595609
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(State or other jurisdiction (I.R.S. Employer
of incorporation) Identification No.)
0-21665
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(Commission File Number)
1220 West Avenue J, Lancaster, California 93534
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(Address of principal executive offices)
(Zip Code)
(661) 723-7723
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Registrant's telephone number, including area code
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
Effective September 1, 2004, Simulations Plus, Inc., a California
corporation (the "Company"), has engaged Rose, Snyder & Jacobs, CPA's to replace
Singer Lewak Greenbaum & Goldstein, LLP as auditors of the Company. This change
was made in order to reduce accounting expenses to the Company, and there were
no disagreements with Singer Lewak Greenbaum & Goldstein, LLP on any matter of
accounting principles that was subject to Item 304(a)(1) of Regulation S-K.
During the fiscal years ended August 31, 2003 and 2002, and through
August 31, 2004, the Company did not consult Rose, Snyder & Jacobs, CPA's
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 our financial
statements, and neither a written report was provided to us
nor oral advice was provided that Rose, Snyder & Jacobs
concluded was an important factor considered by the Company,
in reaching a decision as to the accounting, auditing and
financial reporting issue; or
(ii) any matter that was either the subject of a disagreement (as
defined in paragraph (a)(1)(iv) and the related instructions
to Item 304 of Regulation S-K) or a reportable event (as
described in paragraph (a)(1)(v) of Item 304 of Regulation
S-K)
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(a) Exhibits
99.1 Press release dated September 3, 2004
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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 thereunto duly authorized.
SIMULATIONS PLUS, INC.
Dated: September 3, 2004 By: /s/ Momoko Beran
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Momoko A. Beran
Chief Financial Officer
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EXHIBITS INDEX
Exhibit Number Description
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99.1 Press release, dated September 3, 2004
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