UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR SECTION 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): January 30, 2004
Conversion Services International, Inc.
(Exact name of registrant as specified in its charter)
Delaware 0-30420 20-1010495
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(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
100 Eagle Rock Avenue
East Hanover, New Jersey 07936
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (973) 560-9400
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(Former name or former address, if changed since last report)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
In connection with the merger of privately held Conversion Services
International, Inc. ("Old CSI") with and into LCS Acquisition Corp. (now known
as CSI Sub Corp. (DE)), a wholly owned subsidiary of LCS Group, Inc. (now known
as Conversion Services International, Inc.) (the "Company"), on January 30,
2004, upon receipt of approval of its Board of Directors, the Company engaged
Ehrenkrantz Sterling & Co. LLC ("Ehrenkrantz") to serve as the Company's
independent certified public accountants. During the Company's two most recent
fiscal years, and during any subsequent period through January 30, 2004, the
Company did not consult with Ehrenkrantz on any accounting or auditing issues;
however, Ehrenkrantz has previously audited the financial statements of Old CSI
for the periods ended December 31, 2003 and 2002.
Eisner LLP ("Eisner") audited the financial statements of LCS Golf, Inc.
for the fiscal years ended February 28, 2003 and 2002. Eisner was dismissed as
independent certified public accountants. The reports by Eisner on the financial
statements of LCS Golf, Inc. during the fiscal years ended February 28, 2003 and
2002 included an explanatory paragraph stating that substantial doubt exists
about LCS Golf Inc.'s ability to continue as a going concern. Eisner did not
audit or review the financial statements of Conversion Services International,
Inc. for any period. During the two most recent fiscal years and subsequent
period up to May 25, 2004, there were no disagreements with the former
accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements if not
resolved to their satisfaction would have caused them to make reference in
connection with their opinion to the subject matter of the disagreement.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
Exhibit No.
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16 Letter on Change in Certifying Accountant dated
May 26, 2004.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrant has caused this report to be signed on its behalf by the undersigned
hereunto duly authorized.
May 26, 2004 CONVERSION SERVICES INTERNATIONAL, INC.
By: /s/ Scott Newman
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Name: Scott Newman
Title: President and Chief Executive Officer