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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549

Form 8-K

Current Report Pursuant to Section 13 or 15 (d) of
The Securities Act of 1934

Date of Report (Date of earliest event reported): ~~December~~January 723, ~~2001~~ 2002

AREMISSOFT CORPORATION
(Exact name of registrant as specified in its charter)

Delaware (State or other jurisdiction of incorporation or organization)	0-25713 Commission File No.	68-0413939 (I.R.S. Employer Identification No.)
Two Meridian Crossings Minneapolis, MN (Address of principal executive offices)		55423 (Zip Code)
(612) 851-1900 (Registrant's telephone number, including area code)
(Former name or former address if changed since last report)

~~ITEM~~(612) 851-1900 (Registrant's ~~5. OTHER~~telephone ~~EVENTS~~number, ~~AND~~including ~~REGULATION~~area FDcode) ~~DISCLOSURE.~~

~~Withdrawal~~(Former name ofor ~~Audit~~former ~~Report.~~ address if changed since last report)

On ~~December 4,~~ ~~2001, AremisSoft Corporation (the "Company") filed a Form 8-K reporting a number of events, including the preliminary results of~~ anITEM ~~internal investigation through which it was unable to substantiate approximately $90 million of consolidated revenue generated by its Emerging Markets Group ("EMG") in 2000~~4. ~~The~~CHANGES ~~Company noted~~IN ~~that~~REGISTRANT'S ~~this,~~CERTIFYING and other information derived from the investigation, caused it to expect that previously released prior period financial statements would require substantial adjustments and that those adjustments could result in substantial losses in prior periods. ACCOUNTANTS

On ~~December~~ January 718, ~~2001~~2002, ~~PKF (~~the ~~independent~~Audit ~~auditors~~Committee ~~that~~recommended ~~reported~~to onthe ~~financial~~Board ~~statements~~ of ~~the~~Directors ~~Company~~of atAremisSoft ~~and~~Corporation ~~for~~("AremisSoft") ~~the~~that ~~years~~it ~~ended December 31~~dismiss, ~~1999~~ and ~~2000)~~on January 23, ~~notified the~~2002 ~~Company that~~ the ~~auditors'~~Board ~~reports~~ of ~~PKF~~Directors ondetermined ~~such~~to ~~financial statements~~dismiss, asPKF ~~originally issued or~~ as ~~restated, must no longer be associated with such statements and that such auditors~~AremisSoft's ~~reports should~~independent nopublic ~~longer be relied on~~accountants.

~~Reduction~~ The reports inof ~~Workforce~~ PKF on the financial statements of AremisSoft for its fiscal years ended December 31, 2000 and December 31, 1999 did not contain any adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

In August 2001, anand ~~effort~~after topublicity ~~consolidate~~questioning ~~past~~the ~~AremisSoft~~size ~~acquisitions~~of ~~and~~its ~~reduce~~contract ~~expense~~with the National Health Insurance Fund ("NHIF") for ~~2002,~~Bulgaria and the ~~Company~~resignation isof ~~reducing~~several of its officers, ~~total~~including ~~workforce~~Lycourgos byKyprianou, ~~approximately~~Chairman 12and ~~percent~~Co-CEO, or ~~about~~Michael ~~150~~Tymvios, ~~workers~~CFO and M.C. Matthews, ~~primarily~~President ~~from~~of the Emerging Markets Group, AremisSoft retained counsel to conduct an investigation of its ~~Hospitality~~Cyprus operations and ~~Manufacturing~~the ~~Groups~~operations of its Emerging Markets Group. ~~The~~After ~~workforce~~completion ~~reductions~~of such forensics investigation, which ~~are~~included ~~being~~participation ~~implemented~~of inDeloitte ~~stages~~& ~~through~~Touche's ~~early~~forensic audit ~~retirement~~group, ~~attrition~~AremisSoft announced (i) that it could not substantiate the approximately $90 million of revenue reported by its Emerging Markets Group for the year ended December 31, 2000, (ii) that its purported acquisitions of e-nnovations.com, E-ChaRM India Pvt Ltd and ~~terminations~~Denon International Ltd, companies identified ~~will~~and beevaluated ~~effective~~by ~~December~~executives in the EMG, were recorded at values not substantiated by information developed in the investigation, and (iii) 31that it had collected only $1.7 million from the NHIF, ~~2001~~while it had recognized a total of $7.1 million of revenue on these contracts during 2000.

~~Trading~~ AremisSoft filed ~~Activity~~ a Form 8-K on December 4, 2001, reporting the above discrepancies and indicating that it expected that previously released prior period financial statements would require substantial adjustments because of the facts derived from this investigation and that those adjustments could result in losses in prior periods.

~~The~~ On December 7, ~~Company's~~2001, ~~common~~PKF ~~stock~~notified ~~was~~AremisSoft ~~delisted~~that ~~from~~its ~~the~~auditors' ~~Nasdaq~~reports ~~effective~~on ~~August 30,~~AremisSoft's ~~2001~~financial ~~and~~statements ~~does~~at ~~not~~and ~~qualify~~ for ~~listing~~the onyears ~~the~~ended ~~Nasdaq's~~December 31, ~~over~~2000 ~~the~~and ~~counter~~1999, as ~~bulletin~~originally ~~board~~issued or ~~any~~as ~~other~~restated, ~~exchange.~~must ~~Nevertheless,~~no ~~the~~longer ~~trading~~be ~~volume~~associated ~~reported~~with bysuch ~~pinksheets~~statements and ~~other~~that ~~unregulated~~such ~~reporting~~auditors' ~~services~~reports ~~during~~should ~~the~~no ~~past~~longer ~~week~~be ~~has~~relied ~~been unusually high and the prices extremely volatile~~on.

~~The~~ During ~~Company~~AremisSoft's ~~reminds~~two ~~investors~~most ~~that~~recent ~~the~~fiscal ~~Company~~years ~~has~~and ~~not~~the ~~filed~~subsequent orinterim ~~publicly~~period ~~released~~through ~~financial~~January 23, ~~information~~2001, ~~regarding~~and ~~its~~except ~~financial~~as ~~position~~noted orabove, ~~results~~and ofto ~~operations~~the ~~for~~knowledge ~~periods~~of ~~after~~current management ~~March 31~~of AremisSoft, ~~2001~~there ~~and has~~were ~~indicated~~no indisagreements ~~previous~~between ~~filings~~AremisSoft ~~that~~and ~~its~~PKF ~~previously~~on ~~released~~any ~~prior~~matter ~~period~~of accounting principles or practices, financial ~~statements~~statement ~~may~~disclosure ~~require~~or ~~substantial~~auditing ~~adjustments.~~scope ~~Accordingly~~or procedure which, ~~investors~~if ~~are~~not resolved ~~reminded~~to ~~that~~the ~~current~~satisfaction ~~trading~~of inPKF, ~~the Company's~~would ~~common~~have ~~stock~~caused isPKF ~~subject~~to make reference to athe ~~high~~subject ~~degree~~matter of ~~risk~~the ~~and~~disagreement isin ~~highly~~connection ~~speculative~~with ~~for~~its areports ~~number~~on ofthe ~~reasons,~~financial ~~including~~statements ~~the~~for ~~following:~~such years.

~~trading.~~ AremisSoft ~~The~~has ~~Company,~~furnished ~~without~~PKF ~~admitting~~with ora ~~denying~~copy ~~any~~ of ~~the~~this ~~allegations~~Form 8-K inand ~~the~~has ~~suit,~~requested ~~consented~~that toPKF ~~the~~furnish ~~entry~~it ofwith a ~~preliminary~~letter ~~injunction~~addressed ~~enjoining~~to itthe ~~from~~Commission ~~violating~~stating ~~certain~~whether ~~securities~~it ~~laws pending~~agrees ~~the~~with ~~outcome of~~ the ~~litigation~~above statements. ~~The court also ordered the assets from sale of Company common stock of the two former officers frozen and ordered those officers to repatriate the assets to the United States;~~

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

Exhibit Number		Description
16.1		Letter of PKF*

*: To be filed by amendment

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.

AREMISSOFT CORPORATION Date: ~~December~~January 1925, ~~2001~~2002 /s/ ~~David~~DAVID G. ~~Latzke~~LATZKE David G. Latzke, Chief Financial Officer

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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS

SIGNATURES

Filing Compare · AREMISSOFT CORP /DE/