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):
June 4, 2002
----------------------------------------------------
Commission File Number 1-8002
THERMO ELECTRON CORPORATION CHOICE PLAN
(Exact name of Registrant as specified in its governing documents)
Not Applicable
(State or other jurisdiction Not Applicable
of incorporation) (IRS Employer Identification Number)
81 Wyman Street, P.O. Box 9046
Waltham, Massachusetts 02454-9046
(Address of principal executive offices) (Zip Code)
(781) 622-1000
(Registrant's telephone number, including area code)
Item 4. Changes in Registrant's Certifying Accountant
On June 4, 2002, the Thermo Electron Corporation Choice Plan (the
"Plan") engaged Carlin, Charron & Rosen LLP ("CCR") as the Plan's independent
certifying accountants. In connection with this engagement, the Plan dismissed
Arthur Andersen LLP ("AA"), its prior independent certifying accountants,
effective on that same day. The engagement of CCR and the dismissal of AA was
approved by the Pension Committee of Thermo Electron Corporation.
The reports of AA with respect to the Plan for the last two completed
fiscal years of the Plan contained no adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting
principles. During the last two completed fiscal years and through June 4, 2002,
there were no disagreements between the Plan and AA 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 AA, would
have caused AA to make reference to the subject matter of the disagreements in
its report on the Plan's financial statements for such years.
During the last two completed fiscal years and through June 4, 2002,
the Plan did not consult with CCR regarding either the application of accounting
principles to a specified transaction, the type of audit opinion that might be
rendered on the Plan's financial statements or any matter that was the subject
of a disagreement or reportable event with AA.
Pursuant to Item 304(a)(3) of Regulation S-K, the Plan has requested
that AA furnish it with a letter addressed to the SEC stating whether or not AA
agrees with the above statements. A copy of such letter, dated June 4, 2002, is
filed as Exhibit 16 to this Form 8-K.
Item 7. Financial Statements and Exhibits.
(c) Exhibit
Exhibit 16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission, dated June 4, 2002.
<
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.
Thermo Electron Corporation Choice Plan (Registrant)
By: Thermo Electron Corporation, Plan Administrator
Date: June 11, 2002 -----------------------------------------------------
By: Kenneth J. Apicerno
Its: Treasurer
<
3
>
EXHIBIT INDEX
Exhibit
Number Description
--------------------------------------------------------------------------------
16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated June 4, 2002.
<
4
>