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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): April 7, 2004 FORRESTER RESEARCH, INC. (Exact name of registrant as specified in its charter) DELAWARE 000-21433 04-2797789 (State or other jurisdiction of (Commission file number) (I.R.S. Employer incorporation or organization) Identification No.) 400 TECHNOLOGY SQUARE 02139 CAMBRIDGE, MASSACHUSETTS (Address of principal executive offices) (Zip Code) (617) 613-6000 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On April 7, 2004, the Audit Committee of the Board of Directors of Forrester Research, Inc. ("Forrester") decided not to engage Deloitte & Touche LLP ("Deloitte") as Forrester's independent auditor for the fiscal year ended December 31, 2004 ("fiscal 2004"), and approved the selection of BDO Seidman, LLP to serve as Forrester's independent auditor for fiscal 2004. Deloitte's reports on Forrester's consolidated financial statements for each of the years ended December 31, 2003 and December 31, 2002 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. Deloitte's reports contained explanatory paragraphs relating to the adoption of Statement of Financial Accounting Standards No. 142, "Goodwill and Other Intangible Assets" and the application of procedures relating to certain disclosures of financial statement amounts related to the 2001 financial statements that were audited by other auditors who have ceased operations. During the years ended December 31, 2003 and December 31, 2002 and through the date hereof, there were no disagreements with Deloitte on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Deloitte's satisfaction, would have caused it to make reference to the subject matter in connection with its report on Forrester's consolidated financial statements for such years. There were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. Forrester has provided Deloitte with a copy of the foregoing disclosures. A letter from Deloitte addressed to the Securities and Exchange Commission is included as Exhibit 16.1 to this Current Report on Form 8-K and states that Deloitte agrees with such disclosure. During the years ended December 31, 2003 and December 31, 2002 and through April 7, 2004 (the date BDO Seidman, LLP was appointed), Forrester did not consult BDO Seidman, LLP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Forrester's consolidated financial statements, or any other matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) EXHIBITS. EXHIBIT NUMBER DESCRIPTION OF EXHIBIT - ------- ---------------------- 16.1 Letter from Deloitte & Touche LLP to the SEC, dated April 8, 2004, regarding change in certifying accountant. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. Forrester Research, Inc. Date: April 8, 2004 By: /s/ WARREN HADLEY -------------------------------------- Warren Hadley Chief Financial Officer and Treasurer (Principal Financial and Accounting Officer) EXHIBIT INDEX EXHIBIT NUMBER DESCRIPTION OF EXHIBIT - ------- ---------------------- 16.1 Letter from Deloitte & Touche LLP to the SEC, dated April 8, 2004, regarding change in certifying accountant.
[Deloitte & Touche LLP LETTERHEAD] EXHIBIT 16.1 April 8, 2004 Securities and Exchange Commission Mail Stop 11-3 450 5th Street Washington, D.C. 20549 Dear Sirs/Madams: We have read Item 4 of Forrester Research, Inc's Form 8-K dated April 8, 2004, and have the following comments: 1. We agree with the statements made in the first three paragraphs. 2. We have no basis on which to agree or disagree with the statements made in the last paragraph. Yours truly, /s/ Deloitte & Touche LLP