FORM 8-K/A
Date of Report (Date of earliest event reported): December 13, 2004
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TIER
TECHNOLOGIES, INC. (Exact name of registrant as specified in its charter) |
| California (State or other jurisdiction of incorporation) |
000-23195 (Commission File Number) |
94-3145844 (IRS Employer Identification No.) |
10780 Parkridge Blvd., 4th Floor Reston, Virginia (Address of principal executive offices) |
20191 (Zip Code) | |
(571) 382-1090 (Registrant's telephone number, including area code) |
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Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the obligation of the registrant under any of the following provisions:
Written communication pursuant to
Rule 425 under the Securities act (17 CFR 230.425)
Soliciting material pursuant to
Rule 14a-12 under the Exchange Act(17 CRF 240.14a-12)
Pre-commencement communications
pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
Pre-commencement communication pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Tier Technologies, Inc. (the “Company”) is filing this amendment to an amended Current Report on Form 8-K/A (the “8-K/A”) that the Company filed on January 19, 2005, solely for the purpose of filing as Exhibit 16.1 hereto a revised letter that the Company received from PricewaterhouseCoopers LLP (“PWC”) agreeing with the relevant parts of the disclosure in the 8-K/A.
On December 17, 2004, the Company filed a Current Report on Form 8-K (the “Original 8-K”) reporting that its independent registered public accounting firm, PricewaterhouseCoopers LLP (“PWC’), had informed the Company that it had decided not to stand for reelection and that the Company had a material weakness in its internal controls over financial reporting. As Exhibit 16.1 to the Original 8-K, the Company filed a letter from PWC agreeing with the relevant parts of the disclosure in the Original 8-K.
On January 19, 2005, in response to comments from the Securities and Exchange Commission, the Company filed an amendment to the Original 8-K that included additional disclosure regarding the material weakness in the Company’s internal controls over financial reporting. As exhibit 16.1 to the 8-K/A, the Company filed another letter from PWC agreeing with the relevant parts of the revised disclosure in the 8-K/A.
On April 19, 2005, PWC sent the Company the revised letter attached hereto as exhibit 16.1 agreeing with the relevant parts of the disclosure in the 8-K/A.
| Item 9.01 | Financial Statements and Exhibits |
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(c) |
Exhibits |
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Exhibit 16.1 Letter dated April 19, 2005 from PricewaterhouseCoopers LLP |
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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.
| TIER TECHNOLOGIES, INC. By: /s/ James R. Weaver James R. Weaver Chief Executive Officer | |
Date: April 21, 2005
Exhibit No. Description
16.1 Letter dated April 19, 2005 from PricewaterhouseCoopers LLP