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			8K New Auditor
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			<a name="_GoBack"></a><font style="display: inline;font-weight:bold;font-size:14pt;">UNITED STATES</font>
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			<font style="display: inline;font-weight:bold;font-size:14pt;">SECURITIES AND EXCHANGE COMMISSION</font>
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			<font style="display: inline;font-weight:bold;">Washington, D.C. 20549</font>
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			<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>
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			<font style="display: inline;font-weight:bold;text-transform:uppercase;">CURRENT REPORT</font>
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			<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>
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			<font style="display: inline;">Date of report (Date of earliest event reported):</font><font style="display: inline;"> &nbsp; &nbsp;</font><font style="display: inline;font-weight:bold;">May 28, 2015</font>
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			<font style="display: inline;font-weight:bold;font-size:20pt;text-decoration:underline;">LANDAUER, INC.</font>
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			<font style="display: inline;font-size:10pt;">(Exact Name of Registrant as Specified in Its Charter)</font>
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						<font style="display: inline;font-weight:bold;text-decoration:underline;">Delaware</font></p>
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						<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>
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						<font style="display: inline;font-weight:bold;text-decoration:underline;">1-9788</font></p>
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						<font style="display: inline;font-size:10pt;">(Commission File Number)</font></p>
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						<font style="display: inline;font-family:Times New Roman;font-weight:bold;text-decoration:underline;">06-1218089</font></p>
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						<font style="display: inline;font-size:10pt;"> (IRS Employer Identification No.)</font></p>
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						<font style="display: inline;font-weight:bold;text-decoration:underline;">2 Science Road, Glenwood, Illinois</font></p>
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						<font style="display: inline;font-weight:bold;text-decoration:underline;">60425</font></p>
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						<font style="display: inline;font-size:10pt;">(Address of Principal Executive Offices)</font></p>
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						<font style="display: inline;font-size:10pt;">(Zip Code)</font></p>
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			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">(708) 755-7000</font><br /><font style="display: inline;font-size:10pt;">(Registrant&#x2019;s Telephone Number, Including Area Code)</font>
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			<font style="display: inline;font-weight:bold;text-decoration:underline;">Not Applicable</font>
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			<font style="display: inline;font-size:10pt;">(Former Name or Former Address, if Changed Since Last Report)</font>
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			<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>
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			<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>
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			<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>
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			<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>
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			<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>
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		<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 4.01.</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;">Changes in Registrant&#x2019;s Certifying Accountant.</font>
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			<font style="display: inline;font-weight:bold;font-style:italic;">(a) Dismissal of Independent Registered Public Accountant&nbsp; </font>
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			<font style="display: inline;">On May 28, 2015, the Audit Committee of the Board of Directors (the &#x201C;</font><font style="display: inline;text-decoration:underline;">Audit Committee</font><font style="display: inline;">&#x201D;) of Landauer, Inc. (the &#x201C;</font><font style="display: inline;text-decoration:underline;">Company</font><font style="display: inline;">&#x201D;), approved the appointment of BDO USA, LLP </font><font style="display: inline;">(&#x201C;</font><font style="display: inline;text-decoration:underline;">BDO</font><font style="display: inline;">&#x201D;) to serve as the Company&#x2019;s independent registered public accounting firm for the fiscal year ending September 30, 2015 and dismissed PricewaterhouseCoopers LLP (&#x201C;</font><font style="display: inline;text-decoration:underline;">PwC</font><font style="display: inline;">&#x201D;). </font>
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			<font style="display: inline;">&nbsp;</font>
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			<font style="display: inline;">PwC&#x2019;s reports on the consolidated financial statements of the Company and its subsidiaries as of and for the fiscal years ended September 30, 2014 and 2013 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle. </font>
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			<font style="display: inline;font-family:Times New Roman;">During the fiscal years ended September 30, 2014 and 2013, and the subsequent interim period through the filing on May 28, 2015, the date of PwC&#x2019;s dismissal, (i) there were no disagreements with PwC 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 PwC would have caused PwC to make reference </font><font style="display: inline;font-family:Times New Roman;">thereto in their</font><font style="display: inline;font-family:Times New Roman;"> reports for such fiscal years and (ii) there were no &#x201C;reportable events&#x201D; (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the following reportable events. As disclosed in the Company&#x2019;s Form 10-Ks for the fiscal years ended September 30, 2014 and September 30, 2013 and Quarterly Reports on 10-Q for the quarters ending March 31, 2014, June 30, 2014, December 31, 2014 and March 31, 2015, management concluded that the Company&#x2019;s internal controls over financial reporting were not effective due to the existence of material weaknesses in the Company&#x2019;s internal control over financial reporting related to the following: </font>
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				<font style="margin:0pt 0pt 6pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
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			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company did not maintain a sufficient complement of personnel with an</font><font style="display: inline;font-family:Times New Roman;color:#000000;"> appropriate level of knowledge</font><font style="display: inline;font-family:Times New Roman;color:#000000;"> of accounting, experience and training commensurate with its financial reporting requirements; additionally, the Company did not consistently establish appropriate authorities and responsibilities in pursuit of financial reporting objectives; </font></p></td></tr></table></div>
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				<font style="margin:0pt 0pt 6pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
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			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company</font><font style="display: inline;font-family:Times New Roman;color:#000000;"> did not design effective controls over the preparation and review of its 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; </font></p></td></tr></table></div>
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				<font style="margin:0pt 0pt 6pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;font-size:12pt;;"> &#xB7;</font>
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			<p style="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company 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; </font></p></td></tr></table></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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
				<font style="margin:0pt 0pt 6pt;font-family:Symbol;border-top:1pt none #D9D9D9;border-bottom:1pt none #D9D9D9;color:#000000;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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company did not design and implement effective risk assessment with regard to its processes and procedures commensurate with its financial reporting requirements. Specifically, the Company did not design and implement controls in response to risks of misstatement of the financial statements;</font></p></td></tr></table></div>
		<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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
				<font style="margin:0pt 0pt 6pt;font-family:Symbol;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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company 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, the Company did not design and maintain effective controls to evaluate whether revenue was recognized in accordance with agreed-upon</font><font style="display: inline;font-family:Times New Roman;color:#000000;">&nbsp;</font><font style="display: inline;font-family:Times New Roman;color:#000000;">terms and conditions, including customer order entry, pricing, customer acceptance provisions, and recorded in the proper period; and </font></p></td></tr></table></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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
				<font style="margin:0pt 0pt 6pt;font-family:Symbol;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="border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt;margin:0pt 0pt 6pt;">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">the Company did not design effective controls to evaluate whether cash and investments held by foreign affiliates were appropriately accounted for and classified. </font></p></td></tr></table></div>
		<p style="margin:0pt;border-top:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;color:#000000;font-family:Palatino;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;border-top:1pt none #D9D9D9 ;font-family:Palatino;font-size: 12pt">
			<font style="display: inline;font-family:Times New Roman;color:#000000;">PwC discussed each of these matters with the Audit Committee. The Company has authorized PwC to fully respond to the inquiries of BDO, the successor independent registered public accounting firm, concerning these matters.</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">The Company provided PwC with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that PwC furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not PwC agrees with the above disclosures. A copy of such letter, dated </font><font style="display: inline;color:#000000;">June 1</font><font style="display: inline;color:#000000;">, 2015, is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;font-style:italic;color:#000000;">(b) Newly Appointed Independent Registered Public Accountant&nbsp; </font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;text-indent:36pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">On May 28, 2015, the Audit Committee approved the </font><font style="display: inline;color:#000000;">appointment</font><font style="display: inline;color:#000000;"> of BDO to serve as the Company&#x2019;s independent registered public accounting firm for t</font><font style="display: inline;color:#000000;">he fiscal year ending September&nbsp;</font><font style="display: inline;color:#000000;">30, 2015. The effective date of BDO&#x2019;s </font><font style="display: inline;color:#000000;">appointment </font><font style="display: inline;color:#000000;">as the Company&#x2019;s independent registered public accounting firm for the fiscal year ending September 30, 2015 is May 28, 2015. During the fiscal years ended September 30, 2014 and 2013, and the subsequent interim period through May 28, 2015, neither the Company, nor anyone acting on the Company&#x2019;s behalf, has consulted with BDO regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company&#x2019;s consolidated financial statements, in any case where either a written report or oral advice was provided to the Company by BDO that BDO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a &#x201C;disagreement&#x201D; (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a &#x201C;reportable event&#x201D; (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).</font><font style="display: inline;color:#000000;font-size:6pt;top:-4pt;position:relative;line-height:100%">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-indent:36pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&nbsp;</font>
		</p>
		<div style="width:100%"><table cellpadding="0" cellspacing="0" style="border-collapse:collapse;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:108.00pt;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;color:#000000;">&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:359.50pt;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-top:1pt none #D9D9D9 ;border-left:1pt none #D9D9D9 ;border-bottom:1pt none #D9D9D9 ;width:108.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;color:#000000;">Item 9.01.</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:359.50pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;color:#000000;">Financial Statements and Exhibits.</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;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 71.25pt;text-indent: -35.25pt;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">(d) Exhibits.</font>
		</p>
		<p style="margin:0pt;line-height:normal;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;color:#000000;">&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:108.00pt;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;color:#000000;">&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:auto;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:108.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;color:#000000;">Exhibit Number</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:auto;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;color:#000000;">Description</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:108.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;color:#000000;">16.1</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:auto;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;color:#000000;">Letter from PricewaterhouseCoopers LLP addressed to the U.S. Securities and Exchange Commission, dated June 1, 2015</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;color:#000000;">&nbsp;</font>
		</p>
		<p style="margin:0pt;line-height:normal;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;font-weight:bold;color:#000000;">&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;margin-left:0pt;">
			<tr>
				<td valign="top" style="width:227.35pt;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:240.65pt;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:227.35pt;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:240.65pt;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:227.35pt;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:240.65pt;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:227.35pt;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">May 28, 2015</font></p>
				</td>
				<td valign="top" style="width:21.45pt;padding:0pt 0.8pt 0pt 0.8pt;">
					<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:219.20pt;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;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;"> /s/ Daniel J. Fujii</font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:227.35pt;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:21.45pt;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:219.20pt;padding:0pt 0.8pt 0pt 0.8pt;">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">Daniel J. Fujii</font><br /><font style="display: inline;">Vice President and Chief Financial Officer and Secretary</font><br /><font style="display: inline;"></font></p>
				</td>
			</tr>
			<tr>
				<td valign="top" style="width:227.35pt;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:21.45pt;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:219.20pt;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;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp; &nbsp;</font>
		</p>
		<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 0pt 0pt 71.25pt;text-indent: -71.25pt;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 0pt 0pt 71.25pt;text-indent: -71.25pt;text-align:center;font-family:Times New Roman;;font-size: 12pt"><font style="display: inline;"></font><font style="display: inline;font-weight:bold;">Exhibit Index</font>
		</p>
		<p style="margin:0pt 0pt 0pt 71.25pt;line-height:normal;text-indent: -71.25pt;text-align:center;font-family:Times New Roman;font-size: 12pt">
			<font style="display: inline;">&nbsp;</font>
		</p>
		<p style="margin:0pt 0pt 0pt 108pt;line-height:normal;text-indent: -108pt;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:108.00pt;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:auto;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:108.00pt;padding:0pt 6.5pt">
					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;">Exhibit Number</font></p>
				</td>
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					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;font-weight:bold;">Description</font></p>
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					<p style="margin:0pt;font-family:Times New Roman;font-size: 12pt">
						<font style="display: inline;">16.1</font></p>
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						<font style="display: inline;">Letter from PricewaterhouseCoopers LLP addressed to the U.S. Securities and Exchange Commission, dated June 1, 2015</font></p>
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{"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": "15904251"}, "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"}}
8K New Auditor
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):
May 28, 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 4.01.
Changes in Registrant's Certifying Accountant.
(a) Dismissal of Independent Registered Public Accountant
On May 28, 2015, the Audit Committee of the Board of Directors (the "
Audit Committee
") of Landauer, Inc. (the "
Company
"), approved the appointment of BDO USA, LLP
("
BDO
") to serve as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2015 and dismissed PricewaterhouseCoopers LLP ("
PwC
").
PwC's reports on the consolidated financial statements of the Company and its subsidiaries as of and for the fiscal years ended September 30, 2014 and 2013 did not contain an adverse opinion or a disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principle.
During the fiscal years ended September 30, 2014 and 2013, and the subsequent interim period through the filing on May 28, 2015, the date of PwC's dismissal, (i) there were no disagreements with PwC 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 PwC would have caused PwC to make reference
thereto in their
reports for such fiscal years and (ii) there were no "reportable events" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K), except for the following reportable events. As disclosed in the Company's Form 10-Ks for the fiscal years ended September 30, 2014 and September 30, 2013 and Quarterly Reports on 10-Q for the quarters ending March 31, 2014, June 30, 2014, December 31, 2014 and March 31, 2015, management concluded that the Company's internal controls over financial reporting were not effective due to the existence of material weaknesses in the Company's internal control over financial reporting related to the following:
·
the Company did not maintain a sufficient complement of personnel with an
appropriate level of knowledge
of accounting, experience and training commensurate with its financial reporting requirements; additionally, the Company did not consistently establish appropriate authorities and responsibilities in pursuit of financial reporting objectives;
·
the Company
did not design effective controls over the preparation and review of its 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;
·
the Company 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;
·
the Company did not design and implement effective risk assessment with regard to its processes and procedures commensurate with its financial reporting requirements. Specifically, the Company did not design and implement controls in response to risks of misstatement of the financial statements;
·
the Company 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, the Company 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; and
·
the Company did not design effective controls to evaluate whether cash and investments held by foreign affiliates were appropriately accounted for and classified.
PwC discussed each of these matters with the Audit Committee. The Company has authorized PwC to fully respond to the inquiries of BDO, the successor independent registered public accounting firm, concerning these matters.
The Company provided PwC with a copy of the disclosures it is making in this Current Report on Form 8-K and requested that PwC furnish it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not PwC agrees with the above disclosures. A copy of such letter, dated
June 1
, 2015, is filed herewith as Exhibit 16.1 to this Current Report on Form 8-K.
(b) Newly Appointed Independent Registered Public Accountant
On May 28, 2015, the Audit Committee approved the
appointment
of BDO to serve as the Company's independent registered public accounting firm for t
he fiscal year ending September
30, 2015. The effective date of BDO's
appointment
as the Company's independent registered public accounting firm for the fiscal year ending September 30, 2015 is May 28, 2015. During the fiscal years ended September 30, 2014 and 2013, and the subsequent interim period through May 28, 2015, neither the Company, nor anyone acting on the Company's behalf, has consulted with BDO regarding either (i) the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's consolidated financial statements, in any case where either a written report or oral advice was provided to the Company by BDO that BDO concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a "disagreement" (within the meaning of Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a "reportable event" (as that term is defined in Item 304(a)(1)(v) of Regulation S-K).
Item 9.01.
Financial Statements and Exhibits.
(d) Exhibits.
Exhibit Number
Description
16.1
Letter from PricewaterhouseCoopers LLP addressed to the U.S. Securities and Exchange Commission, dated June 1, 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.
LANDAUER, INC.
May 28, 2015
By:
/s/ Daniel J. Fujii
Daniel J. Fujii
Vice President and Chief Financial Officer and Secretary
Exhibit Index
Exhibit Number
Description
16.1
Letter from PricewaterhouseCoopers LLP addressed to the U.S. Securities and Exchange Commission, dated June 1, 2015