Securities
and Exchange Commission
Washington,
DC 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) November
6, 2006
PERFICIENT,
INC.
(Exact
Name of Registrant as Specified in its Charter)
Delaware
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001-15169
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74-2853258
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(State
or Other Jurisdiction of Incorporation)
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(Commission
File Number)
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(IRS
Employer Identification No.)
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1120
South Capital of Texas Highway, Suite 220, Building 3, Austin,
Texas
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78746
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(Address
of Principal Executive Offices)
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(Zip
Code)
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Registrant's
telephone number, including area code (512)
531-6000
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(Former
Name or Former Address, if
Changed Since Last
Report)
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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:
o Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
o Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
o Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item 8.01. Other
Events.
We
had
previously disclosed in Item 1A of our Form 10-K for the fiscal year ended
December 31, 2005 that the Public Company Accounting Oversight Board (“PCAOB”)
conducted an annual inspection of BDO Seidman, LLP (BDO) and in doing so,
inspected BDO's audit of our financial statements for the year ended
December 31, 2004. We also disclosed that after the completion of their
inspection, the PCAOB staff informed BDO they differ with our accounting for
forfeitable shares of stock issued in connection with one of our acquisitions
in
2004 and had referred the matter to its Board. In September 2006, BDO
informed us that the PCAOB reached a final conclusion on this
issue and continued to differ with our accounting for forfeitable shares for
the
acquisition described above. As a result, we consulted on this matter with
the
staff of the Securities and Exchange Commission (SEC) under the established
guidelines for “Consulting with the Office of the Chief Accountant.” The SEC has
concluded their review under this process and indicated that they will not
require us to amend or restate our prior public filings for this specific issue
described above. This matter is now closed and the Company is not anticipating
further review of this matter by any regulatory authority.
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.
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PERFICIENT,
INC.
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Dated:
November 6, 2006
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By:
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/s/ Paul
E. Martin
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Paul
E. Martin
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Chief
Financial Officer
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