UNITED STATES
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): July 8, 2004
THE QUIGLEY CORPORATION
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(Exact Name of Registrant as Specified in Charter)
NEVADA 01-21617 23-2577138
(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File Number) Identification No.)
Kells Building, 621 Shady Retreat Road, P.O. Box 1349, Doylestown, PA 18901
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(Address of Principal Executive Offices)
Registrant's telephone number, including area code: (215) 345-0919
N/A
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(Former Name or Former Address, if Changed Since Last Report.)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On July 8, 2004, The Quigley Corporation. (the "Company") dismissed
PricewaterhouseCoopers LLP ("PwC") as its independent registered public
accounting firm. On the same date, the Company engaged Amper, Politziner &
Mattia, P.C. as independent accountants. The dismissal of PwC and engagement of
Amper, Politziner & Mattia, P.C. were approved by the Audit Committee of the
Company.
The reports of PwC on the Company's financial statements for the past two fiscal
years did not contain an adverse opinion or a disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting principle,
except for the 2003 fiscal year opinion, which contained a reference for a
restatement of the 2002 consolidated financial statements to revise the
accounting for certain warrants. During the two most recent fiscal years and
through July 8, 2004, there were no disagreements with PwC 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
PwC, would have caused them to make reference to the subject matter of any such
disagreement in connection with its reports on the financial statements for such
years. During the two most recent fiscal years and through July 8, 2004, there
were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Company has provided PwC with a copy of the foregoing disclosures and has
requested that PwC review such disclosures and furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it agrees
with the statements made in response to this Item 4 or the respects in which it
does not agree. A copy of this letter is attached as an exhibit to this Current
Report on Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
EXHIBIT DESCRIPTION OF DOCUMENT
16.1 PricewaterhouseCoopers LLP letter dated July 15, 2004
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SIGNATURE
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.
Dated: July 15, 2004 THE QUIGLEY CORPORATION
By: /s/ George J. Longo
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Name: George J. Longo
Title: Vice President and
Chief Financial Officer
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