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
Date of Report (Date of earliest event reported): March 22, 2004
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PERFECTDATA CORPORATION
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(Exact name of registrant as specified in its charter)
California 0-12817 95-3087593
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(State of other jurisdiction (Commission (IRS Employer
of incorporation) File Number) identification No.)
1445 East Los Angeles Avenue Simi Valley California 93065
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (805) 581-4000
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INFORMATION TO BE INCLUDED IN REPORT
Item 4. Changes in Registrant's Certifying Accountant.
a. As previously reported, KPMG LLP resigned on March 3, 2004 as the
independent auditors for PerfectData Corporation (the "Company").
b. On March 22, 2004, the Audit Committee of the Board of Directors of the
Company unanimously authorized the retention of Singer Lewak Greenbaum &
Goldstein LLP to audit the financial statements of the Company for the fiscal
year ending March 31, 2004. Such accounting firm was also retained to prepare
and file the Company's tax returns for such fiscal year.
c. Prior to the engagement of the firm of Singer Lewak Greenbaum &
Goldstein LLP, neither the Company nor any one acting on its behalf consulted
such accounting firm 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 the Company's financial statements or
(ii) any disagreements with the prior accountants, as to which there were none
as previously reported.
d. A copy of this Report, as proposed to be filed, was submitted to the
newly engaged accountants before its filing with the Securities and Exchange
Commission (the "Commission") and such firm was provided with the opportunity to
furnish the Company with a letter addressed to the Commission containing any new
information, clarification of the Company's expression of its views or the
respects in which it does not agree with the statements made by the Company
above. The firm of Singer Lewak Greenbaum & Goldstein LLP has indicated to the
Company that no such letter was necessary.
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 hereinto duly authorized.
PERFECTDATA CORPORATION
(Registrant)
By: /s/ Irene J. Marino
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Irene J. Marino
Vice President, Finance and Chief
Financial Officer
March 24, 2004