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
August 5, 2002
Date of Report (Date of earliest event reported)
CD&L, INC.
(Exact name of Registrant as specified in its charter)
Delaware 0-26954 22-3350958
(State or other jurisdiction of (Commission File Number) (IRS Employer
incorporation or organization) Identification No.)
80 Wesley Street, South Hackensack, New Jersey 07606
(Address of principal executive offices) (Zip Code)
(Registrant's telephone number, including area code) (201) 487-7740
NOT APPLICABLE
(Former name or former address, if changed since last report.)
ITEM 4. Changes in Registrant's Certifying Accountant.
On August 5, 2002 the Board of Directors of CD&L, Inc. (the "Company")
and its Audit Committee dismissed Arthur Andersen LLP ("Andersen") as
the Company's independent public accountants and engaged Deloitte and
Touche LLP ("Deloitte") to serve as the Company's independent public
accountants for the balance of fiscal year 2002.
Andersen's reports on the Company's consolidated financial statements
for each of the years ended December 31, 2001, 2000 and 1999 did not
contain an adverse opinion or a disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting
principles.
During the years ended December 31, 2001, 2000 and 1999 and through
August 5, 2002, there were no disagreements with Andersen on any matter
of accounting principle or practice, financial statement disclosure, or
auditing scope or procedure which, if not resolved to Andersen's
satisfaction, would have caused them to make reference to the subject
matter in connection with their report on the Company's consolidated
financial statements for such years; and there were no reportable
events as defined in Item 304 (a) (1) (v) of Regulation S-K.
During the years ended December 31, 2001, 2000 and 1999 and through the
date of the Board's decision, the Company did not consult with Deloitte
with respect to the application of accounting principles to a specified
transaction, either complete or proposed, or the type of audit opinion
that might be rendered on the Company's consolidated financial
statements, or any other matters or reportable events as set forth in
Items 304 (a) (2) (i) and (ii) of Regulation S-K.
We provided Andersen with a copy of this report and requested that
Andersen furnish us with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the statements made
by us in this report, and if not, stating the respects in which it does
not agree. Andersen has indicated to the Company that they no longer
issue such letters.
ITEM 7. Financial Statements and Exhibits.
None.
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, thereunto duly authorized.
Dated: August 9, 2002 CD&L, INC.
By: \s\ Russell J. Reardon
-------------------------
Russell J. Reardon
Vice President and
Chief Financial Officer