form8-k.htm
UNITED
STATES
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
March 4,
2010
Date
of Report (Date of earliest event reported)
EMCORE
CORPORATION
Exact
Name of Registrant as Specified in its Charter
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New Jersey
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0-22175
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22-2746503
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State
of Incorporation
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Commission
File Number
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IRS
Employer Identification Number
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10420 Research Road, SE,
Albuquerque, NM 87123
Address
of principal executive offices, including zip code
(505)
332-5000
Registrant's
telephone number, including area code
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
□
Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)
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□
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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□
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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□
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
4.01 Changes
in Registrant’s Certifying Accountant.
(a)
Previous independent registered public accounting firm.
On March
4, 2010, EMCORE Corporation (the “Registrant”) dismissed Deloitte & Touche
LLP (“Deloitte”) as its independent registered public accounting
firm. The decision to dismiss the Registrant’s independent registered
public accounting firm was approved by the Audit Committee of the Board of
Directors of the Registrant.
Deloitte’s
report on the Registrant’s financial statements for the fiscal year ended
September 30, 2009 did not contain an adverse opinion or disclaimer of opinion,
nor was it qualified or modified as to uncertainty, audit scope, or any
accounting principles. Deloitte’s report on the Registrant’s
financial statements for the fiscal year ended September 30, 2008 expressed an
unqualified opinion and included an explanatory paragraph relating to the
Registrant’s ability to continue as a going concern.
During
the Registrant’s fiscal years ended September 30, 2009 and 2008 and through
March 4, 2010, there have been no disagreements with Deloitte on any matters of
accounting principles or practices, financial statement disclosure, or auditing
scope and procedures; which disagreements, if not resolved to the satisfaction
of Deloitte, would have caused Deloitte to make reference to such disagreements
in their reports on the Registrant’s financial statements for such
years. In addition, during the same period, there were no reportable
events as described in Item 304(a)(1)(v) of Regulation S-K.
The
Registrant has provided Deloitte with a copy of the foregoing disclosures and
requested that Deloitte furnish the Registrant with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of the letter from Deloitte, dated March 8, 2010, is
filed as Exhibit 16.1 to this Form 8-K.
(b) New
independent registered public accounting firm.
The
Registrant has engaged KPMG LLP (“KPMG”) as its new independent registered
public accounting firm as of March 5, 2010. During the Registrant’s
fiscal years ended September 30, 2009 and 2008 and through March 4, 2010, the
Registrant did not consult with KPMG regarding any of the matters described in
Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 9.01 Financial
Statements and Exhibits.
(d) Exhibits
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Exhibit Number
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Exhibit Description
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16.1
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Letter
from Deloitte & Touche LLP to the Securities and Exchange Commission
dated March 8, 2010.
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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.
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EMCORE
CORPORATION
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Dated:
March
9, 2010
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By: /s/
John M. Markovich
Name:
John M. Markovich
Title: Chief
Financial Officer
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