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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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): April 8, 2002
CABLE DESIGN TECHNOLOGIES CORPORATION
(Exact name of registrant as specified in charter)
Delaware 001-12561 36-3601505
(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
incorporation)
Foster Plaza 7
661 Andersen Drive
Pittsburgh, PA 15220
(Address of Principal Executive Offices, including Zip Code)
(412) 937-2300
(Registrant's telephone number, including area code)
Not applicable
(Former Name or Former Address, if Changed Since Last Report)
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Item 4. Change in Registrant's Certifying Accountants.
On April 8, 2002, Cable Design Technologies Corporation ("CDT") dismissed its
independent accountants, Arthur Andersen LLP ("Andersen"), as the principal
accountant to audit CDT's financial statements and engaged Deloitte & Touche LLP
("Deloitte") as its new principal accountant. The change in principal
accountants of CDT was recommended by CDT's Audit Committee and was approved by
CDT's Board of Directors.
There has been no consultation during the past two years by CDT with Deloitte
regarding the application of accounting principles or the type of audit opinion
that might be rendered on CDT's financial statements. During the two fiscal
years ended July 31, 2001 and the subsequent interim period through April 8,
2002, there were no disagreements with Andersen 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 Andersen,
would have caused it to make reference to the subject matter of the disagreement
in connection with its reports. Furthermore, Andersen's reports for the two most
recently completed fiscal years did not contain any adverse opinion or
disclaimer of opinion nor were they qualified or modified as to uncertainty,
audit scope or accounting principles. In addition, no events required to be
reported pursuant to Item 304(a)(1)(v) of Regulation S-K have occurred during
the two most recently completed fiscal years or subsequent interim period
through April 8, 2002.
CDT requested that Andersen furnish it with a letter addressed to the Securities
and Exchange Commission stating whether or not it agrees with the statements
made in this Form 8-K. A copy of this letter, dated April 9, 2002, is filed as
Exhibit 16.1 to this Form 8-K. A copy of the press release issued by CDT
regarding the change in principal accountants is attached hereto as Exhibit
99.1.
Item 7. Financial Statements and Exhibits
(c) Exhibit Number Description
16.1 Letter from Arthur Andersen LLP dated April 9, 2002
to be filed with Securities and Exchange Commission
with this document
99.1 Press Release, dated April 11, 2002
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SIGNATURES
According to the requirements of the Securities Exchange Act of 1934, CDT has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized on April 11, 2002.
Cable Design Technologies Corporation
/s/ Charles B. Fromm
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Date: April 11, 2002 By: Charles B. Fromm
Its: Vice President, General Counsel
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EXHIBIT INDEX
Exhibit Number Description
16.1 Letter from Arthur Andersen LLP dated April 9, 2002
to be filed with Securities and Exchange Commission
with this document
99.1 Press Release, dated April 11, 2002
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