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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1 TO
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
(Registrant's telephone number)
1326 Willow Road, Sturtevant, Wisconsin 53177
(Registrant's Former Address)
Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous Independent Accountants.
(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 and through May 17, 2002 (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, was
filed as Exhibit 16.1 to the Current Report on Form 8-K that
was filed with the Securities and Exchange Commission on May
24, 2002. A copy of such letter, dated June 19, 2002, relating
to this Amendment No. 1 to this Current Report on Form 8-K, is
attached hereto as Exhibit 16.2.
(b) New Independent Accountants.
(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.
(a) Not applicable.
(b) Not applicable.
(c) Exhibits. The following exhibit is being filed herewith:
(16.1)* Letter dated May 24, 2002 from Andersen.
(16.2) Letter dated June 19, 2002 from Andersen.
* Previously filed on Form 8-K on May 24, 2002.
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SIGNATURES
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: June 19, 2002 By: /s/ Helen P. Johnson-Leipold
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Helen P. Johnson-Leipold
Chief Executive Officer
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Exhibit Index to Current Report on Form 8-K
Exhibit
Number Description
(16.1)* Letter dated May 24, 2002 from Andersen.
(16.2) Letter dated June 19, 2002 from Andersen.
* Previously filed on Form 8-K on May 24, 2002.
Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 June 19, 2002 Dear Sir/Madam: We have read Item 4(a) included in the Form 8-K/A dated May 17, 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 joh999/02/a/l061802a Copy to: Mr. Paul A. Lehmann Chief Financial Officer Johnson Outdoors, Inc.