CERPLEX INC





                            FILING TYPE: 8-K
                            DESCRIPTION: CURRENT REPORT
                            FILING DATE: JULY 31, 2000
                            PERIOD END: JULY 31, 2000


                            PRIMARY EXCHANGE: N/A
                            TICKER: N/A







<PAGE>



                       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): July 27, 2000


                             THE CERPLEX GROUP, INC.
               --------------------------------------------------
               (Exact name of registrant as specified in charter)


             Delaware                0-9725                      75-1539534
--------------------------------------------------------------------------------
(State or other jurisdiction      (Commission                  (IRS Employer
      of incorporation)           File Number)               Identification No.)


    111 Pacifica Avenue, Irvine, California                       92618
--------------------------------------------------------------------------------
    (Address of principal executive offices)                    (Zip Code)


                                 (949) 754-5300
--------------------------------------------------------------------------------
               (Registrant's telephone number including area code)


                                 Not Applicable
--------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)


                  CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT.

On July 20, 2000,  the  Company,  with the  approval of the  Company's  Board of
Directors, engaged Squar, Milner, Reehl & Williamson, LLP as its new independent
auditors,  replacing KPMG LLP, who formally resigned as independent  accountants
on July 25,  2000.  The report of KPMG LLP,  dated  December  20,  1999,  on the
consolidated  financial  statements  of the Company as of September 25, 1999 and
September  30,  1998 and for the fiscal  years then ended were  qualified  as to
uncertainty  relating to the Company's  ability to continue as a going  concern.
Except  as  noted  in the  preceding  sentence,  the  report  of KPMG LLP on the
Company's  financial  statements for either of the two years ended September 25,
1999 did not  contain an adverse  opinion or  disclaimer  of opinion and was not
qualified or modified as to uncertainty,  audit scope or accounting  principles.
During the two fiscal years ended September 25, 1999


--------------------------------------------------------------------------------

<PAGE>

and during the period between  September 25, 1999 and the date on which KPMG LLP
resigned,  there was no  disagreement  between  the  Company and KPMG LLP 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 KPMG LLP,  would have caused KPMG LLP to make  reference to the
subject  matter  of such  disagreement  in  connection  with its  report  on the
Company's financial statements.
[{"type": "8-K", "sequence": "1", "filename": "0001.txt", "description": "FORM 8-K", "secsgml_size_bytes": 3534}]
{"company-data": {"conformed-name": "CERPLEX GROUP INC/DE", "cik": "0000319237", "assigned-sic": "5045", "irs-number": "751539534", "state-of-incorporation": "DE", "fiscal-year-end": "0930"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "001-08456", "film-number": "683694"}, "business-address": {"street1": "111 PACIFIC AVE", "street2": "SUITE 300", "city": "IRVINE", "state": "CA", "zip": "92618", "phone": "7142585300"}, "mail-address": {"street1": "1382 BELL AVENUE", "city": "TUSTIN", "state": "CA", "zip": "92780"}, "former-company": [{"former-conformed-name": "AURORA ELECTRONICS INC", "date-changed": "19950207"}, {"former-conformed-name": "BSN CORP", "date-changed": "19920703"}]}
CERPLEX INC

                            FILING TYPE: 8-K
                            DESCRIPTION: CURRENT REPORT
                            FILING DATE: JULY 31, 2000
                            PERIOD END: JULY 31, 2000

                            PRIMARY EXCHANGE: N/A
                            TICKER: N/A
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): July 27, 2000

                             THE CERPLEX GROUP, INC.
               --------------------------------------------------
               (Exact name of registrant as specified in charter)

             Delaware                0-9725                      75-1539534
--------------------------------------------------------------------------------
(State or other jurisdiction      (Commission                  (IRS Employer
      of incorporation)           File Number)               Identification No.)

    111 Pacifica Avenue, Irvine, California                       92618
--------------------------------------------------------------------------------
    (Address of principal executive offices)                    (Zip Code)

                                 (949) 754-5300
--------------------------------------------------------------------------------
               (Registrant's telephone number including area code)

                                 Not Applicable
--------------------------------------------------------------------------------
         (Former name or former address, if changed since last report.)

                  CHANGES IN REGISTRANTS' CERTIFYING ACCOUNTANT.

On July 20, 2000,  the  Company,  with the  approval of the  Company's  Board of
Directors, engaged Squar, Milner, Reehl & Williamson, LLP as its new independent
auditors,  replacing KPMG LLP, who formally resigned as independent  accountants
on July 25,  2000.  The report of KPMG LLP,  dated  December  20,  1999,  on the
consolidated  financial  statements  of the Company as of September 25, 1999 and
September  30,  1998 and for the fiscal  years then ended were  qualified  as to
uncertainty  relating to the Company's  ability to continue as a going  concern.
Except  as  noted  in the  preceding  sentence,  the  report  of KPMG LLP on the
Company's  financial  statements for either of the two years ended September 25,
1999 did not  contain an adverse  opinion or  disclaimer  of opinion and was not
qualified or modified as to uncertainty,  audit scope or accounting  principles.
During the two fiscal years ended September 25, 1999

--------------------------------------------------------------------------------
and during the period between  September 25, 1999 and the date on which KPMG LLP
resigned,  there was no  disagreement  between  the  Company and KPMG LLP 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 KPMG LLP,  would have caused KPMG LLP to make  reference to the
subject  matter  of such  disagreement  in  connection  with its  report  on the
Company's financial statements.