<!--HTML document created with Rivet Software Powered by Crossfire 5.11.95.0-->
<!--Created on: 2/3/2015 5:59:08 AM-->
<html>
	<head>
		<title>
			8-K with Restatement Language Approved by AC PwC
		</title>
	</head>
	<body><div style="margin-left:64pt;margin-right:64pt;"><div style="width:100%">

		<p style="margin:0pt;text-align:right;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman;font-size: 14pt">
			<a name="_GoBack"></a><font style="display: inline;font-weight:bold;font-size:14pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;text-align:center;font-family:Times New Roman;font-size: 14pt">
			<font style="display: inline;font-weight:bold;font-size:14pt;">UNITED STATES</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 14pt">
			<font style="display: inline;font-weight:bold;font-size:14pt;">SECURITIES AND EXCHANGE COMMISSION</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;">Washington, D.C. 20549</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 18pt">
			<font style="display: inline;font-weight:bold;font-size:18pt;">FORM 8</font><font style="display: inline;font-weight:bold;font-size:18pt;">&#8209;K</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;text-transform:uppercase;">CURRENT REPORT</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;">Pursuant to Section 13 or 15(d) of the Securities Exchange Act of </font><font style="display: inline;font-weight:bold;text-transform:uppercase;">1934</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">Date of report (Date of earliest event reported</font><font style="display: inline;">):</font><font style="display: inline;"> &nbsp; &nbsp;</font><font style="display: inline;font-weight:bold;">February 2</font><font style="display: inline;font-weight:bold;">, 2015</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 20pt">
			<font style="display: inline;font-weight:bold;font-size:20pt;text-decoration:underline;">LANDAUER, INC.</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
			<font style="display: inline;font-size:10pt;">(Exact Name of Registrant as Specified in Its Charter)</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:33.34%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;text-decoration:underline;">Delaware</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;">(State or Other Jurisdiction</font><font style="display: inline;font-size:10pt;">&nbsp;</font><font style="display: inline;font-size:10pt;">of Incorporation)</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
						&nbsp;</p>
				</td>
				<td valign="top" style="width:33.34%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;text-decoration:underline;">1-9788</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;">(Commission File Number)</font></p>
				</td>
				<td valign="top" style="width:33.34%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Arial Unicode MS;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-weight:bold;text-decoration:underline;">06-1218089</font></p>
					<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 10pt">
						<font style="display: inline;font-size:10pt;"> (IRS Employer Identification No.)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;margin-left:0pt;">
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:50.00%;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size:0pt;">
						<font style="display: inline;font-size:1pt;">&nbsp;</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:50.00%;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size:0pt;">
						&nbsp;</p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:50.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">2 Science Road, Glenwood, Illinois</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;width:50.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">60425</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-right:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:50.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Address of Principal Executive Offices)</font></p>
				</td>
				<td valign="top" style="border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:50.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Zip Code)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;margin-left:0pt;">
			<tr>
				<td valign="top" style="border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;width:100.00%;height:1.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;overflow: hidden;font-size:0pt;">
						<font style="display: inline;font-size:1pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:100.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">(708) 755-7000</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:100.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Registrant's Telephone Number, Including Area Code)</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:100.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-bottom:1pt none #D9D9D9 ;border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;width:100.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-weight:bold;font-size:12pt;text-decoration:underline;">Not Applicable</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="border-top:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:100.00%;padding:0pt 6.5pt">
					<p style="margin:0pt;text-align:center;font-family:Courier New;font-size: 12pt">
						<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(Former Name or Former Address, if Changed Since Last Report)</font></p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;">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 (</font><font style="display: inline;font-style:italic;">see </font><font style="display: inline;">General Instruction A.2. below):</font></font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:16pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;"></font><font style="display: inline;">&#x2610;</font></font><font style="display: inline;font-family:Wingdings;font-family:Wingdings;;font-size: 12pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:16pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;"></font><font style="display: inline;">&#x2610;</font></font><font style="display: inline;font-family:Wingdings;font-family:Wingdings;;font-size: 12pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:16pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;"></font><font style="display: inline;">&#x2610;</font></font><font style="display: inline;font-family:Wingdings;font-family:Wingdings;;font-size: 12pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:13pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="text-indent:0pt;margin-left:0pt; padding-right:16pt;"></font><font style="text-indent:0pt;margin-left:0pt; padding-right:4pt;text-align:left"><font style="display: inline;"></font><font style="display: inline;">&#x2610;</font></font><font style="display: inline;font-family:Wingdings;font-family:Wingdings;;font-size: 12pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 36pt 0pt 0pt;"></font><font style="display: inline;">Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
			&nbsp;
		</p></div><div style="margin-left:72pt;margin-right:72pt;">
		<p style="margin:0pt 0pt 0pt 71.25pt;text-indent: -71.25pt;font-family:Times New Roman;font-size: 12pt">

		</p>
		<p><font size="1"> </font></p><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div>
		<p style="margin:0pt 0pt 0pt 71.25pt;text-indent: -71.25pt;font-family:Times New Roman;;font-size: 12pt"><font style="display: inline;font-weight:bold;">Item 4.02.</font><font style="display: inline;font-weight:bold;;font-size: 12pt;font-family:Times New Roman;text-indent:0pt;margin-left:0pt;padding:0pt 35pt 0pt 0pt;"></font><font style="display: inline;font-weight:bold;">Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.</font>
		</p>
		<p style="margin:0pt 0pt 0pt 71.25pt;line-height:normal;text-indent: -71.25pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">(a) </font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">On January 30</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, 2015, the Audit Committee of the Board of Directors of Landauer, Inc. (the &#x201C;Company&#x201D;) and management of the Company concluded, after discussion with the Company&#x2019;s independent registered public accounting firm, PricewaterhouseCoopers LLP, that the consolida</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">ted financial statements as of </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">September 30, 2013&nbsp;&nbsp;and for the year then ended included in the Company&#x2019;s Annual Report on Form 10-K for the fiscal year ended September 30, 2013, should no longer be relied upon as a result of </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">errors in our financial statements as further described below: </font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;border-top:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Income Taxes - The Company did not properly evaluate income between taxing jurisdictions for certain items. </font></p></td></tr></table></div>
		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Revenue Recognition</font><font style="display: inline;color:#000000;"> and accounts receivable</font><font style="display: inline;color:#000000;"> - The Company identified a number of errors in the </font><font style="display: inline;color:#000000;">applica</font><font style="display: inline;color:#000000;">tion of its revenue recognition policies</font><font style="display: inline;color:#000000;">, including (1) improper deferral of revenue for portion of badge wear period remaining at the end of each month, (2) incorrect recognition of revenue for certain customers in accordance with contractually e</font><font style="display: inline;color:#000000;">st</font><font style="display: inline;color:#000000;">ablished terms and conditions , (3)&nbsp;&nbsp;recognition of revenue prior to </font><font style="display: inline;color:#000000;">the transfer of the risk of loss </font><font style="display: inline;color:#000000;">to customers, (4) incorrect accounting for credit memos issued to customers either before or after the related revenue was recognized, </font><font style="display: inline;color:#000000;">and </font><font style="display: inline;color:#000000;">(5) lack of estimation of bad debt reserves at one of its foreign affiliates.</font></p></td></tr></table></div>
		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">D</font><font style="display: inline;color:#000000;">osimetry devices &#x2013; The Company did not properly account for certain dosimetry devices, based on the expected useful life of the devices as determined by the wear period of the related badges.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">I</font><font style="display: inline;color:#000000;">nvestments &#x2013; The Company recorded </font><font style="display: inline;color:#000000;">fixed income</font><font style="display: inline;color:#000000;"> mutual fund</font><font style="display: inline;color:#000000;"> investment</font><font style="display: inline;color:#000000;">s held by one of its foreign subsidiaries as cash, instead of properly classifying them as available-for-sale securities.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Sales taxes &#x2013; The Company did not </font><font style="display: inline;color:#000000;">accrue nor did it </font><font style="display: inline;color:#000000;">collect and remit sales taxes to the proper taxing jurisdictions.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt;line-height:normal;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Intangible assets &#x2013;The Company did not properly amortize certain customer lists and trademarks based on their assigned useful lives and, therefore, did not record amortization expense in the proper periods.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt;line-height:normal;text-indent:18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Equity in joint ventures &#x2013; The Company identified the following errors related to accounting for its joint ventures:</font><font style="display: inline;color:#000000;"> (1) The Company did not record its share of equity income in its equity investees in the proper periods, (2) t</font><font style="display: inline;color:#000000;">he Company did not properly eliminate intra-entity profit on sales to one of its joint ventures accou</font><font style="display: inline;color:#000000;">nted for on the equity method, </font><font style="display: inline;color:#000000;">and </font><font style="display: inline;color:#000000;">(3) The Company did not properly eliminate intra-entity profit on sales of equipment to one of its</font><font style="display: inline;color:#000000;"> joint ventures </font><font style="display: inline;color:#000000;">when the joint venture had not yet transferred the risk of loss to its customer. </font><font style="display: inline;color:#000000;">&nbsp;</font></p></td></tr></table></div>
		<p style="margin:0pt 0pt 0pt 27pt;line-height:normal;text-indent:18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Employee bonuses &#x2013; </font><font style="display: inline;color:#000000;">T</font><font style="display: inline;color:#000000;">he Company did not properly adjust its accrual for bonuses based on performance against established targets for the year and, therefore, did not record compensation expense in the proper period.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt;line-height:normal;text-indent:18pt;text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table style="width:100%;" cellpadding="0" cellspacing="0"><tr><td style="width:18pt;"><p style="width:18pt;font-size:0pt;"></p></td><td valign="top" align="left" style="width: 18.00pt; display: inline;">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
				<font style="margin:0pt;font-family:Symbol;text-align:justify;text-justify:inter-ideograph;font-size:12pt;;"> &#xB7;</font>
			</p>
		</td><td style="width:0pt;"><p style="width:0pt;width:0pt;font-size:0pt;"></p></td><td align="left" valign="top">
			<p style="text-align:justify;text-justify:inter-ideograph;font-family:Times New Roman;font-size: 12pt;margin:0pt;">
			<font style="display: inline;color:#000000;">Foreign currency transaction gains and losses &#x2013; The Company did not properly account for gains and losses on certain transactions denominated in currencies other than the functional currency.&nbsp; </font></p></td></tr></table></div>
		<p style="margin:0pt;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 72pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">The</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;"> errors summarized above </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">also </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">affected</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">the fiscal 2014 interim and fiscal 2013 interim consolidated </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">financial statements referred to in our Quarterly Reports on Form 10-Q filed February 2, 2014, May 19, 2014 and August 11, 2014. </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">Restated quarterly financial information will be included in our 2014 Form 10-K.</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:120%;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">In addition, our management </font><font style="display: inline;color:#000000;">has concluded that the company&#x2019;s internal control over financial reporting was not effective as of September 30, 2014 due to the material weaknesses in the company&#x2019;s internal control over financial reporting described below:</font>
		</p>
		<p style="margin:0pt;line-height:120%;text-indent:22.5pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:120%;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;text-decoration:underline;color:#000000;">Control Environment</font><font style="display: inline;color:#000000;"> - We did not maintain an effective control environment as we did not maintain a sufficient complement of personnel with an appropriate level of knowledge of accounting, experience and training commensurate with our financial reporting requirements. Additionally, we did not consistently establish appropriate authorities and responsibilities in pursuit of our financial reporting objectives.&nbsp;&nbsp;These material weaknesses contributed to the following control deficiencies, each of which is considered to be a material weakness:</font>
		</p>
		<p style="margin:0pt;line-height:120%;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;color:#000000;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;color:#000000;">Consolidated Statement of Cash Flows</font><font style="display: inline;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">-</font><font style="display: inline;color:#000000;">We did not design and </font><font style="display: inline;color:#000000;">maintain effective controls over </font><font style="display: inline;color:#000000;">the preparation and review of our Consolidated Statement of Cash Flows.&nbsp;&nbsp;Specifically, controls were not designed to evaluate whether transactions were properly classified within the Consolidated Statement of Cash Flows, including nonrecurring transactions and adjustments pertaining to purchases of property, plant and equipment. </font>
		</p>
		<p style="margin:0pt -2.15pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;vertical-align:baseline;font-family:Arial Unicode MS;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;line-height:120%;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;color:#000000;">IT general con</font><font style="display: inline;font-weight:bold;color:#000000;">trols and segregation of duties -</font><font style="display: inline;font-weight:bold;color:#000000;">&nbsp;</font><font style="display: inline;color:#000000;">We did not design and maintain </font><font style="display: inline;color:#000000;">processes and procedures</font><font style="display: inline;color:#000000;"> that restrict access to key financial systems and records to appropriate users and evaluate whether appropriate segregation of duties is maintained. Specifically, certain personnel had access to financial application, programs and data beyond that needed to perform their individual job responsibilities without independent monitoring. </font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;line-height:120%;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 36pt;line-height:120%;border-top:1pt none #D9D9D9 ;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;color:#000000;">Risk Assessment </font><font style="display: inline;color:#000000;">- We did not maintain effective risk assessment with regard to our processes and procedures commensurate with our financial reporting requirements. Specifically, we did not design and implement controls in response to risks of misstatement of the financial statements.&nbsp;&nbsp;This material weakness contributed to the following control deficiencies, each of which is considered to be a material weakness:</font>
		</p>
		<p style="margin:0pt 0pt 0pt 18pt;font-family:Arial Unicode MS;font-size: 12pt">

		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div>
		<p style="margin:0pt 0pt 0pt 18pt;font-family:Arial Unicode MS;;font-size: 12pt"><font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:120%;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt -2.15pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;vertical-align:baseline;border-bottom:1pt none #D9D9D9 ;font-family:Arial Unicode MS;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;">Revenue</font><font style="display: inline;font-family:Times New Roman;"> &nbsp;-</font><font style="display: inline;font-family:Times New Roman;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;">We did not maintain processes and procedures that were adequately designed, documented and executed to support the accurate and timely reporting of revenue and the related receivables.</font><font style="font-size:8pt;display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;">Specifically, we did not design and maintain effective controls to evaluate whether revenue was recognized in accordance with agreed-upon terms and conditions, including customer order entry, pricing, customer acceptance provisions, and recorded in the proper period. </font>
		</p>
		<p style="margin:0pt -2.15pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;vertical-align:baseline;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Arial Unicode MS;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
		</p>
		<p style="margin:0pt -2.15pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;vertical-align:baseline;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Arial Unicode MS;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-weight:bold;">Foreign affiliate cash and investments</font><font style="display: inline;font-family:Times New Roman;"> &nbsp;-</font><font style="display: inline;font-family:Times New Roman;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;">We did not maintain processes and procedures that were adequately designed, documented and executed to evaluate whether cash and investments held by foreign affiliates were appropriately accounted for and classified.&nbsp; </font>
		</p>
		<p style="margin:0pt -2.15pt 0pt 36pt;text-align:justify;text-justify:inter-ideograph;vertical-align:baseline;border-top:1pt none #D9D9D9 ;font-family:Arial Unicode MS;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;border-bottom:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;font-family:Courier New;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;font-size:12pt;">The impact of the related restatements of the Company&#x2019;s previously filed consolidated financial statements will be explained in the Notes to Consolidated Financial Statements in the Company&#x2019;s Annual Report on </font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">Form 10-K for the year ended September 30, 2014, which the Co</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">mpany file</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">d</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;"> on February 2</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">, 2015.</font><font style="display: inline;font-family:Times New Roman;font-size:12pt;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">

		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr><p style="page-break-after:always">&nbsp;</p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;;font-size: 12pt"><font style="display: inline;font-weight:bold;"></font><font style="display: inline;font-weight:bold;">SIGNATURE</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">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.</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;width: 100.00%;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:48.58%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0.8pt 0pt 0.8pt;height:1.00pt">
					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size: 1pt">
						<font style="display: inline;font-size:1pt;">3</font></p>
				</td>
				<td valign="top" style="width:04.58%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0.8pt 0pt 0.8pt;height:1.00pt">
					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size:0pt;">
						&nbsp;</p>
				</td>
				<td valign="top" style="width:46.84%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;border-right:1pt none #D9D9D9 ;padding:0pt 0.8pt 0pt 0.8pt;height:1.00pt">
					<p style="margin:0pt;font-family:Times New Roman;height:1.00pt;overflow:hidden;font-size:0pt;">
						&nbsp;</p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="top" style="width:51.42%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;">LANDAUER, INC.</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="top" style="width:51.42%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td colspan="2" valign="top" style="width:51.42%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;height:3.15pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">February </font><font style="display: inline;">3</font><font style="display: inline;">, 2015</font></p>
				</td>
				<td valign="top" style="width:04.58%;padding:0pt 0.8pt 0pt 0.8pt;height:3.15pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">By: </font></p>
				</td>
				<td valign="top" style="width:46.84%;border-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt solid #000000 ;border-right:1pt none #D9D9D9 ;padding:0pt 0.8pt 0pt 0.8pt;height:3.15pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-style:italic;"> /s/ Mark A. Zorko</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:04.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:46.84%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">Mark A. Zorko</font><br /><font style="display: inline;">Interim Chief Financial Officer</font><br /><font style="display: inline;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:48.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:04.58%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">&nbsp;</font></p>
				</td>
				<td valign="top" style="width:46.84%;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						&nbsp;</p>
				</td>
			</tr>
		</table></div>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp; &nbsp;</font>
		</p>
		<p><font size="1"> </font></p><div style="width:100%">

		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">

			&nbsp;

		</p>

</div><hr size="3" style="color:#999999" width="100%" align="center"></hr>
	</div></body>
</html>
[{"type": "8-K", "sequence": "1", "filename": "ldr-20150203x8k.htm", "description": "8-K", "secsgml_size_bytes": 51108}]
{"company-data": {"conformed-name": "LANDAUER INC", "cik": "0000825410", "assigned-sic": "3829", "irs-number": "061218089", "state-of-incorporation": "IL", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-09788", "film-number": "15569083"}, "business-address": {"street1": "2 SCIENCE RD", "city": "GLENWOOD", "state": "IL", "zip": "60425", "phone": "7087557000"}, "mail-address": {"street1": "2 SCIENCE RD", "city": "GLENWOOD", "state": "IL", "zip": "60425"}, "former-company": {"former-conformed-name": "TECH OPS LANDAUER INC", "date-changed": "19910521"}}
8-K with Restatement Language Approved by AC PwC
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
Date of report (Date of earliest event reported
):
February 2
, 2015
LANDAUER, INC.
(Exact Name of Registrant as Specified in Its Charter)
Delaware
(State or Other Jurisdiction
of Incorporation)
1-9788
(Commission File Number)
06-1218089
(IRS Employer Identification No.)
2 Science Road, Glenwood, Illinois
60425
(Address of Principal Executive Offices)
(Zip Code)
(708) 755-7000
(Registrant's Telephone Number, Including Area Code)
Not Applicable
(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 (
see
General Instruction A.2. below):
☐
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))
Item 4.02.
Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.
(a)
On January 30
, 2015, the Audit Committee of the Board of Directors of Landauer, Inc. (the "Company") and management of the Company concluded, after discussion with the Company's independent registered public accounting firm, PricewaterhouseCoopers LLP, that the consolida
ted financial statements as of
September 30, 2013  and for the year then ended included in the Company's Annual Report on Form 10-K for the fiscal year ended September 30, 2013, should no longer be relied upon as a result of
errors in our financial statements as further described below:
·
Income Taxes - The Company did not properly evaluate income between taxing jurisdictions for certain items.
·
Revenue Recognition
and accounts receivable
- The Company identified a number of errors in the
applica
tion of its revenue recognition policies
, including (1) improper deferral of revenue for portion of badge wear period remaining at the end of each month, (2) incorrect recognition of revenue for certain customers in accordance with contractually e
st
ablished terms and conditions , (3)  recognition of revenue prior to
the transfer of the risk of loss
to customers, (4) incorrect accounting for credit memos issued to customers either before or after the related revenue was recognized,
and
(5) lack of estimation of bad debt reserves at one of its foreign affiliates.
·
D
osimetry devices – The Company did not properly account for certain dosimetry devices, based on the expected useful life of the devices as determined by the wear period of the related badges.
·
I
nvestments – The Company recorded
fixed income
mutual fund
investment
s held by one of its foreign subsidiaries as cash, instead of properly classifying them as available-for-sale securities.
·
Sales taxes – The Company did not
accrue nor did it
collect and remit sales taxes to the proper taxing jurisdictions.
·
Intangible assets –The Company did not properly amortize certain customer lists and trademarks based on their assigned useful lives and, therefore, did not record amortization expense in the proper periods.
·
Equity in joint ventures – The Company identified the following errors related to accounting for its joint ventures:
(1) The Company did not record its share of equity income in its equity investees in the proper periods, (2) t
he Company did not properly eliminate intra-entity profit on sales to one of its joint ventures accou
nted for on the equity method,
and
(3) The Company did not properly eliminate intra-entity profit on sales of equipment to one of its
joint ventures
when the joint venture had not yet transferred the risk of loss to its customer.
·
Employee bonuses –
T
he Company did not properly adjust its accrual for bonuses based on performance against established targets for the year and, therefore, did not record compensation expense in the proper period.
·
Foreign currency transaction gains and losses – The Company did not properly account for gains and losses on certain transactions denominated in currencies other than the functional currency.
The
errors summarized above
also
affected
the fiscal 2014 interim and fiscal 2013 interim consolidated
financial statements referred to in our Quarterly Reports on Form 10-Q filed February 2, 2014, May 19, 2014 and August 11, 2014.
Restated quarterly financial information will be included in our 2014 Form 10-K.
In addition, our management
has concluded that the company's internal control over financial reporting was not effective as of September 30, 2014 due to the material weaknesses in the company's internal control over financial reporting described below:
Control Environment
- We did not maintain an effective control environment as we did not maintain a sufficient complement of personnel with an appropriate level of knowledge of accounting, experience and training commensurate with our financial reporting requirements. Additionally, we did not consistently establish appropriate authorities and responsibilities in pursuit of our financial reporting objectives.  These material weaknesses contributed to the following control deficiencies, each of which is considered to be a material weakness:
Consolidated Statement of Cash Flows
-
We did not design and
maintain effective controls over
the preparation and review of our Consolidated Statement of Cash Flows.  Specifically, controls were not designed to evaluate whether transactions were properly classified within the Consolidated Statement of Cash Flows, including nonrecurring transactions and adjustments pertaining to purchases of property, plant and equipment.
IT general con
trols and segregation of duties -
We did not design and maintain
processes and procedures
that restrict access to key financial systems and records to appropriate users and evaluate whether appropriate segregation of duties is maintained. Specifically, certain personnel had access to financial application, programs and data beyond that needed to perform their individual job responsibilities without independent monitoring.
Risk Assessment
- We did not maintain effective risk assessment with regard to our processes and procedures commensurate with our financial reporting requirements. Specifically, we did not design and implement controls in response to risks of misstatement of the financial statements.  This material weakness contributed to the following control deficiencies, each of which is considered to be a material weakness:
Revenue
-
We did not maintain processes and procedures that were adequately designed, documented and executed to support the accurate and timely reporting of revenue and the related receivables.
Specifically, we did not design and maintain effective controls to evaluate whether revenue was recognized in accordance with agreed-upon terms and conditions, including customer order entry, pricing, customer acceptance provisions, and recorded in the proper period.
Foreign affiliate cash and investments
-
We did not maintain processes and procedures that were adequately designed, documented and executed to evaluate whether cash and investments held by foreign affiliates were appropriately accounted for and classified.
The impact of the related restatements of the Company's previously filed consolidated financial statements will be explained in the Notes to Consolidated Financial Statements in the Company's Annual Report on
Form 10-K for the year ended September 30, 2014, which the Co
mpany file
d
on February 2
, 2015.
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 hereunto duly authorized.
3
LANDAUER, INC.
February
3
, 2015
By:
/s/ Mark A. Zorko
Mark A. Zorko
Interim Chief Financial Officer