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) December 2, 2002
--------------------------------
RELM WIRELESS CORPORATION
--------------------------------------------------------------------------------
(Exact name of registrant as specified in its charter)
NEVADA
--------------------------------------------------------------------------------
(State or other jurisdiction of incorporation)
000-07336 59-34862971
--------- -----------
(Commission File Number) (IRS Employer Identification No.)
7100 Technology Drive, West Melbourne, FL 32904
--------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (321) 984-1414
-----------------------------
N/A
--------------------------------------------------------------------------------
(Former name or former address, if changed since last report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
-----------------------------------------------
On December 2, 2002, RELM Wireless Corporation (the "Registrant")
dismissed its independent accountant, Ernst & Young LLP ("EY"), and is in the
process of retaining a new independent accountant to audit its financial
statements for the year ending December 31, 2002. EY audited the consolidated
balance sheet of the Registrant and its subsidiaries as of December 31, 1997
through and including 2001, and the related consolidated statements of income,
stockholders' equity, and cash flows for each of the years then ended
(collectively referred to as the "Financial Statements"). EY's reports on the
Financial Statements did not contain an adverse opinion, disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.
The decision to dismiss EY was unanimously recommended by the
Registrants' Audit Committee and unanimously approved by the Registrant's Board
of Directors.
During the two most recent fiscal years of the Registrant and its
subsidiaries and the subsequent interim period through December 2, 2002, there
were no disagreements between the Registrant and EY 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 EY, would
have caused EY to make reference in connection with their opinion to the subject
matter of the disagreement.
Item 7. Financial Statements and Exhibits
(C) EXHIBITS
EXHIBIT
NUMBER DESCRIPTION
--------------- -------------------------------------------------------
16 Letter to the Commission regarding change in certifying
accountant
2
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.
RELM WIRELESS CORPORATION
(Registrant)
By: /s/ William P. Kelly
-------------------------
William P. Kelly
Dated: December 6, 2002 Executive Vice President
and Chief Financial Officer
3
Exhibit Index
-------------
Exhibit No.
-----------
EXHIBIT
NUMBER DESCRIPTION
----------------- ---------------------------------------------------------
16 Letter to the Commission regarding change in certifying
accountant
4