SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
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Date of Report
(Date of earliest
event reported): May 17, 2002
Johnson Outdoors Inc.
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(Exact name of registrant as specified in its charter)
Wisconsin 0-16255 39-1536083
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(State or other (Commission File (IRS Employer
jurisdiction of Number) Identification No.)
incorporation)
555 Main Street, Racine, Wisconsin 53403
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(Address of principal executive offices, including zip code)
(262) 631-6600
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(Registrant's telephone number)
1326 Willow Road, Sturtevant, Wisconsin 53177
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(Registrant's Former Address)
Item 4. Changes in Registrant's Certifying Accountant.
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(a) Previous Independent Accountants.
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(i) On May 17, 2002, Johnson Outdoors Inc., a Wisconsin
corporation (the "Registrant"), notified Arthur Andersen LLP
("Andersen") that its appointment as principal accountants was
terminated. Prior to this dismissal, Andersen was engaged by the
Registrant as the principal accountants to audit the Registrant's
financial statements. The Audit Committee of the Board of
Directors of the Registrant approved the decision to change
independent accountants.
(ii) The reports of Andersen on the financial statements for the
fiscal year ending September 28, 2001 (Andersen was not the
Registrant's accountant for the fiscal year ended September 29,
2000) 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 Andersen's audit for the fiscal year
ending September 28, 2001 (Andersen was not the Registrant's
accountant for the fiscal year ended September 29, 2000), the
Registrant has had no disagreements with Andersen 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 Andersen would have caused
Andersen to make reference thereto in their report on the
financial statements for such year.
(iv) The Registrant has requested that Andersen furnish it with a
letter addressed to the Securities and Exchange Commission
stating whether or not it agrees with the above statements. A
copy of such letter, dated May 24, 2002, is filed as Exhibit 16.1
to this Current Report on Form 8-K.
(b) New Independent Accountants.
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(i) As of May 17, 2002, the Registrant has engaged Ernst & Young
LLP as its new independent accountants, to act as the principal
accountants in auditing the Registrant's financial statements.
During the two most recent fiscal years and through May 17, 2002,
the Registrant has not consulted with Ernst & Young LLP regarding
any of the matters identified in Item 304(a)(2)(i) or (ii) of
Regulation S-K.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(a) Not applicable.
(b) Not applicable.
(c) Exhibits. The following exhibit is being filed herewith:
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(16.1) Letter dated May 24, 2002 from Andersen.
SIGNATURES
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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.
JOHNSON OUTDOORS INC.
Dated: May 24, 2002 By: /s/ Helen P. Johnson-Leipold
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Helen P. Johnson-Leipold
Chief Executive Officer
Exhibit Index to Current Report on Form 8-K
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Exhibit
Number Description
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(16.1) Letter dated May 24, 2002 from Andersen.
Exhibit 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 24, 2002 Dear Sir/Madam: We have read Item 4(a) included in the Form 8-K dated May 24, 2002, of Johnson Outdoors, Inc. (the Company) to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein, with the exception of the reference to the approval by the Company's Audit Committee of the Board of Directors' recommendation to change independent accountants, of which we have no knowledge. Very truly yours, /s/ Arthur Andersen LLP ARTHUR ANDERSEN LLP Copy to: Mr. Paul A. Lehmann Chief Financial Officer Johnson Outdoors, Inc.