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): April 10, 2002
MANPOWER INC.
(Exact name of registrant as specified in its charter)
Wisconsin 1-10686 39-1672779
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
5301 North Ironwood Road
Milwaukee, Wisconsin 53217
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (414) 961-1000
Item 4. Changes in Registrant's Certifying Accountant.
On April 10, 2002, Manpower Inc. (the "Company") dismissed Arthur
Andersen LLP as its independent public accountants and appointed
PricewaterhouseCoopers LLP as its new independent accountants. The decision to
dismiss Arthur Andersen and to retain PricewaterhouseCoopers was recommended by
the Company's Audit Committee and approved by its Board of Directors.
Arthur Andersen's reports on the Company's consolidated financial
statements for each of the years ended December 31, 2001 and 2000 did not
contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the years ended December 31, 2001 and 2000, and the subsequent
interim period through April 10, 2002, there were no disagreements between the
Company and Arthur Andersen on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreements, if not resolved to Arthur Andersen's satisfaction, would have
caused them to make reference to the subject matter of the disagreement in
connection with their report.
None of the reportable events described in Item 304(a)(1)(v) of
Regulation S-K occurred during the years ended December 31, 2001 and 2000 or
during the subsequent interim period through April 10, 2002.
The Company has provided Arthur Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16.1 is a letter from Arthur Andersen, dated
April 16, 2002, stating their agreement with such statements.
During the years ended December 31, 2001 and 2000, and the subsequent
interim period through April 10, 2002, the Company did not consult with
PricewaterhouseCoopers regarding any of the matters or events set forth in Item
304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
Exhibit No. Description
16.1 Letter of Arthur Andersen LLP regarding
change in certifying accountant.
99 Press Release dated April 10, 2002.
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: April 16, 2002 MANPOWER INC.
By: /s/ Michael J. Van Handel
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Michael J. Van Handel
Senior Vice President - Chief Financial Officer
and Secretary
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EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter of Arthur Andersen LLP regarding
change in certifying accountant.
99 Press Release dated April 10, 2002.