FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) December 30, 2004
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HENNESSY ADVISORS, INC.
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(Exact name of registrant as specified in its charter)
California 000-49872 68-0176227
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
750 Grant Avenue, Suite 100 94945
Novato, California -----
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number including area code: (415) 899-1555
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Not Applicable
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(Former name or former address, if changed since last report)
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)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange
Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
[ ] 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
On December 30, 2004, Hennessy Advisors, Inc. ("Hennessy") dismissed its
auditors, Pisenti & Brinker, LLP ("Pisenti"), and appointed Stonefield
Josephson, Inc., as its new independent auditors, effective December 30, 2004.
This change was approved by the Audit Committee of Hennessy's Board of
Directors.
During Hennessy's two most recent fiscal years ended September 30, 2004, and the
subsequent interim period through the date of Pisenti's dismissal, there were no
disagreements between Hennessy and Pisenti on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Pisenti's satisfaction, would
have caused Pisenti to make reference to the subject matter of the disagreement
in connection with its reports.
The audit reports of Pisenti on the financial statements of Hennessy as of and
for the fiscal years ended September 30, 2004 and September 30, 2003 did not
contain any adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.
Item 9.01 Financial Statements and Exhibits
(c) Exhibits
16 Letter of Pisenti & Brinker, LLP regarding change in certifying
accountant to be supplied by amendment
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SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of
1934, the registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
HENNESSY ADVISORS, INC.
(registrant)
January 6, 2005 By: /s/ Teresa M. Nilsen
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Teresa M. Nilsen
Chief Financial Officer and
Executive Vice President
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