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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
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 11, 2002
BioMarin Pharmaceutical Inc.
(Exact name of registrant as specified in its charter)
Delaware 000-26727 68-0397820
(State or other jurisdiction of (Commission (IRS Employer
incorporation) File Number) Identification No.)
371 Bel Marin Keys Boulevard, 94949
Suite 210 (Zip Code)
Novato, California
(Address of principal executive offices)
(415) 884-6700
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(Registrant's telephone number, including area code)
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The Registrant's Current Report on Form 8-K filed with the Securities and
Exchange Commission (the "Commission") on June 12, 2002, is hereby amended and
restated to read in its entirety as follows:
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants
(i) On June 11, 2002, BioMarin Pharmaceutical Inc. (the "Registrant")
dismissed Arthur Andersen LLP as its independent accountants. The
Registrant's Audit Committee recommended this action and the
Registrant's entire Board of Directors participated in and approved the
action.
(ii) The reports of Arthur Andersen LLP on the Registrant's financial
statements for the past two fiscal years contained no adverse opinion
or disclaimer of opinion and were not qualified or modified as to
uncertainty, audit scope or accounting principle.
(iii) In connection with its audits for the two most recent fiscal
years and through June 11, 2002, there have been no disagreements with
Arthur Andersen LLP 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
Arthur Andersen LLP would have caused them the make reference thereto
in their report on the financial statements for such years.
(iv) During the two most recent fiscal years and through June 11, 2002,
there have been no reportable events (as defined in Item 304(a) (1) (v)
of Regulation S-K).
(v) The Registrant has requested that Arthur Andersen LLP furnish it
with a letter addressed to the SEC stating whether or not it agrees
with the above statements. A copy of the letter from Arthur Andersen
LLP to the Securities and Exchange Commission, dated June 18, 2002 is
filed as Exhibit 16.1 to this Form 8-K.
(b) New independent accountants
The Registrant engaged KPMG LLP as its new independent accountants as
of June 11, 2002. The Registrant's Audit Committee recommended this
action and the Registrant's entire Board of Directors approved the
action. During the two most recent fiscal years and through June 11,
2002, the Registrant has not consulted with KPMG LLP regarding either:
(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 Registrant's financial statements, and
either a written report was provided to the Registrant or oral advice
was provided that KPMG LLP concluded was an important factor considered
by the Registrant in reaching a decision as to the accounting, auditing
or financial reporting issue; or
(ii) any matter that was within the subject of a disagreement, as that
term is defined in Item 304(a) (1) (iv) of Regulation S-K and the
related instructions to Item 304 of Regulation S-K, or a reportable
event, as that term is defined in Item 304(a) (1) (v) of Regulation
S-K.
Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.
(c) Exhibits.
Exhibit 16.1 Letter from Arthur Andersen LLP to the Securities
and Exchange Commission dated June 18, 2002.
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.
BioMarin Pharmaceutical Inc.,
a Delaware corporation
Date: June 18, 2002 By: /s/Fredric D. Price
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Fredric D. Price
Chairman and Chief Executive Officer
EXHIBIT INDEX
Exhibit No. Description
Exhibit 16.1 Letter from Arthur Andersen LLP to the Securities
and Exchange Commission dated June 18, 2002.