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, 2009
Hurco
Companies, Inc.
(Exact
Name of Registrant as Specified in Its Charter)
Indiana
(State or
Other Jurisdiction of Incorporation)
&#
160;
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, 2009, Hurco Companies, Inc. (the "Company") advised Crowe Horwath,
LLP ("Crowe") that it would not be re-appointed as the Company's independent
registered public accounting firm for fiscal 2009. This decision to
change independent auditors was made by the Audit Committee of the Board of
Directors.
The
reports of Crowe on the Company's financial statements for the fiscal years
ended October 31, 2008 and 2007, did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.
During
the two most recent fiscal years ended October 31, 2008 and 2007, and the
subsequent interim period through the date of this report, there were no
disagreements with Crowe on any matter of accounting principle or practices,
financial statement disclosure or auditing scope or procedure which, if not
resolved to Crowe’s satisfaction, would have caused Crowe to make reference to
the subject matter 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 Crowe a copy of the foregoing disclosures. A
letter from Crowe stating its agreement with such disclosures is attached as
Exhibit 16 to this report.
(b) On January 26, 2009, the
Audit Committee of the Board of Directors engaged the firm of Ernst & Young
LLP ("E&Y") as its independent registered public accounting firm for 2009,
effective as of such date. During the Company's fiscal years ended
October 31, 2008 and 2007, and the subsequent interim period through the date of
this report, neither the Company nor anyone acting on its behalf consulted
E&Y 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
|
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16
|
Letter
from Crowe Horwath, LLP to the Securities and Exchange Commission dated
January 28, 2009.
|
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
29, 2009
HURCO
COMPANIES, INC.
By:
/s/John G. Oblazney
John G.
Oblazney, Vice President and
Chief
Financial Officer
INDEX
TO EXHIBITS
Exhibit
No. Description
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16
|
Letter
from Crowe Horwath, LLP to the Securities and Exchange Commission dated
January 28, 2009.
|
[Crowe
Horwath Letterhead]
January
28, 2009
Office of
the Chief Accountant
Securities
and Exchange Commission
100 F
Street, N.E.
Washington,
D.C. 20549
Ladies
and Gentlemen:
We have
read the comments made regarding us in Item 4 of Form 8-K of Hurco Companies,
Inc., dated January 26, 2009 and filed January 28, 2009 as contained in the
first, second and third paragraphs of Item 4, and are in agreement with those
statements.
/s/ Crowe Horwath
LLP
Crowe
Horwath LLP
Indianapolis,
Indiana
Cc: Mr.
Robert Cruickshank
Audit
Committee Chairman
Hurco
Companies, Inc.