SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): November 20, 2002
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TEL-INSTRUMENT ELECTRONICS CORP
(Exact name of registrant as specified in its charter)
New Jersey 33-18978 22-1441806
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
728 Garden St
Carlstadt, New Jersey 07072 (201) 933-1600
(Address of principal (Registrant's telephone number,
executive offices) including area code)
Not Applicable
(Former name or former address, if changed since last report.)
On November 13, 2002, Registrant filed its report on Form 8-K as follows:
Item 4. Changes in Registrant's Certifying Auditors
The Registrant on November 6, 2002 gave notice of dismissal to its former
independent auditors, PricewaterhouseCoopers, LLP ("PwC") effective upon
completion of PwC's services related to the filing of the registrants form
10-Q for the quarter ended September 30, 2002. In connection with its
audits for the two most recent fiscal years and through November 13, 2002,
there have been no disagreements with PwC 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
PwC would have caused them to make reference thereto in their report on
the financial statements and there have been no reportable events as
defined in item 304 of Regulation S-K. PwC's reports on the financial
statements for the Registrant's past two fiscal years did not contain any
adverse opinion or disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
The Registrant is currently in the process of selecting new independent
auditors.
The decision to change auditors was made with the knowledge and approval
of the Registrant's audit committee and Board of Directors.
By this amendment, Registrant is filing a letter from PricewaterhouseCoopers LLP
dated November 20, 2002.
Item 7. Exhibits
The following is filed with the Commission as an exhibit to this report.
16 Letter dated November 20, 2002 from the Registrant's former independent
auditors.
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 there unto duly authorized.
TEL-INSTRUMENT ELECTRONICS CORP
Date: November 20, 2002 By /s/ Joseph P. Macaluso
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/s/ Joseph P. Macaluso
Principal Accounting Officer
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