UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
DC 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): January 26, 2006
Hurco
Companies, Inc.
(Exact
Name of Registrant as Specified in Its Charter)
Indiana
(State
or
Other Jurisdiction of
Incorporation)
0-9143 35-1150732
(Commission
File Number) (IRS
Employer Identification No.)
One
Technology
Way
Indianapolis,
Indiana 46268
(Address
of Principal
Executive Offices) (Zip
Code)
(317)
293-5309
(Registrant’s
Telephone Number, Including Area Code)
Not
Applicable
(Former
Name or Former Address, if Changed Since Last Report)
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions (see
General
Instruction A.2. below):
o Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01 Changes
in Registrant's Certifying Accountant.
(a)
On
January 26, 2006, Hurco Companies, Inc. (the "Company") dismissed
PricewaterhouseCoopers, LLP ("PwC") as the Company's independent registered
public accounting firm for the year ending October 31, 2006. This decision
to
change independent registered public accounting firms was made by the Audit
Committee of the Board of Directors.
The
reports of PwC on the Company's financial statements for the fiscal years ended
October 31, 2005 and 2004, did not contain an adverse opinion or disclaimer
of
opinion, nor were they qualified or modified as to uncertainty, audit scope
or
accounting principle.
During
the fiscal years ended October 31, 2005 and 2004, and through January 26, 2006,
there were no disagreements with PwC on any matter of accounting principle
or
practices, financial statement disclosure or auditing scope or procedure which,
if not resolved to PwC’s satisfaction, would have caused PwC to make reference
thereto in its report on the Company's consolidated financial statements for
such years; nor were there any reportable events as defined in Item 304(a)(1)(v)
of Regulation S-K.
The
Company has provided PwC a copy of the foregoing disclosures. A letter from
PwC
stating its agreement with such disclosures is attached as Exhibit 16 to this
report.
(b)
On
January 26, 2006, the Audit Committee of the Board of Directors engaged the
firm
of Crowe Chizek and Company LLC ("Crowe") as its independent registered public
accounting firm for fiscal 2006, effective as of such date. During the Company's
fiscal years ended October 31, 2005 and 2004, and the subsequent interim period
through the date of this report, neither the Company nor anyone acting on its
behalf consulted Crowe with respect to (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 matters or reportable events set forth in Items 304(a)(2)(i) and
(ii) of Regulation S-K.
Item
9.01 Financial
Statements and Exhibits.
(c) Exhibits
|
16
|
Letter
from PricewaterhouseCoopers, LLP to the Securities and Exchange Commission
dated January 30, 2006.
|
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.
Dated:
January 26, 2006
HURCO
COMPANIES, INC.
By:
/s/ Stephen J. Alesia
Stephen
J.
Alesia, Vice President and
Chief
Financial Officer
INDEX
TO EXHIBITS
Exhibit
No. Description
|
16
|
Letter
from PricewaterhouseCoopers, LLP to the Securities and Exchange Commission
dated January 30, 2006.
|
BDDB01
4295587v2
[PwC
Letterhead]
January
30, 2006
Securities
and Exchange Commission
100
F
Street, N.E.
Washington,
DC 20549
Commissioners:
We
have
read the statements made by Hurco Companies, Inc. (copy attached), which we
understand will be filed with the Securities and Exchange Commission, pursuant
to Item 4.01 of Form 8-K, as part of the Form 8-K of Hurco Companies,
Inc. dated
January 26, 2006. We agree with the statements concerning our Firm in such
Form
8-K.
Very
truly yours,
/s/
PricewaterhouseCoopers LLP
PricewaterhouseCoopers
LLP