<SEC-DOCUMENT>0001009448-14-000029.txt : 20140508
<SEC-HEADER>0001009448-14-000029.hdr.sgml : 20140508
<ACCEPTANCE-DATETIME>20140508164454
ACCESSION NUMBER:		0001009448-14-000029
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		1
CONFORMED PERIOD OF REPORT:	20140508
ITEM INFORMATION:		Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review
FILED AS OF DATE:		20140508
DATE AS OF CHANGE:		20140508

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			BOVIE MEDICAL CORP
		CENTRAL INDEX KEY:			0000719135
		STANDARD INDUSTRIAL CLASSIFICATION:	SURGICAL & MEDICAL INSTRUMENTS & APPARATUS [3841]
		IRS NUMBER:				112644611
		STATE OF INCORPORATION:			DE
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	001-31885
		FILM NUMBER:		14825621

	BUSINESS ADDRESS:	
		STREET 1:		5115 ULMERTON RD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760
		BUSINESS PHONE:		727-384-2323

	MAIL ADDRESS:	
		STREET 1:		5115 ULMERTON RD.
		CITY:			CLEARWATER
		STATE:			FL
		ZIP:			33760

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	AN CON GENETICS INC
		DATE OF NAME CHANGE:	19920703
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>bovie8krestatedfinancials.htm
<DESCRIPTION>BOVIE FORM 8-K RE: RESTATED FINANCIALS
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: times new roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">Non-Reliance on Previously Issued Financial Statements or a Related Audit Report or Completed Interim Review.</font></div>
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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">On May 8, 2014, the Audit Committee of the Board of Directors of&#160;&#160;Bovie Medical Corporation (the &#8220;Company&#8221;), in conjunction with discussions held with the Company&#8217;s independent registered public accounting firm, determined that it will be required to restate the Company&#8217;s financial statements for the fiscal year ended December 31, 2013, due to the fact that these financial statements can no longer be relied upon.&#160;The restatement relates to correcting the Company&#8217;s basic and diluted earnings per share as reported in the Company&#8217;s Annual Report on Form 10-K for the fiscal year ended December 31, 2013, as filed with the Securities and Exchange Commission on March 31, 2014. The Audit Committee has discussed the matters disclosed in this Current Report on Form 8-K with its Chief Financial Officer and Kingery &amp; Crouse, P.A., the Company&#8217;s independent registered public accounting firm.&#160;</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">The requirement to restate the Company&#8217;s basic and diluted earnings per share is due to the failure to deduct: (a) $2.616 million attributable to the beneficial conversion feature of the <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Series A 6% Convertible Preferred Stock (the &#8220;Preferred Stock&#8221;)</font> issued on December 13, 2013; and (b) the accretion of $39,000 related to the <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Preferred Stock</font> from December 13, 2013 through December 31, 2013, from the calculation in accordance with ASC 480-10-S99-2-20. The impact of this change is an increase in the Company&#8217;s basic and diluted loss per share of $0.15 to $0.40 for the year ended December 31, 2013. The $2.616 million deduction is a one-time non-cash, deemed dividend. The $39,000 accretion of the <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Preferred Stock</font> is a reduction in the net income (loss) attributable to common shareholders, which will be recorded until the <font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">Preferred Stock</font> is fully accreted to its face value. The above-mentioned corrections do not have an effect on net income, comprehensive income or cash flows for the year ended December 31, 2013, and does not impact total stockholder&#8217;s equity as of December 31, 2013.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="justify"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">The Company intends to file restated financial statements for the fiscal year ended December 31, 2013 as soon as practicable.</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="center"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt; FONT-WEIGHT: bold">SIGNATURES</font></div>

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<div style="TEXT-INDENT: 0pt; DISPLAY: block; MARGIN-LEFT: 0pt; MARGIN-RIGHT: 0pt" align="left"><font style="DISPLAY: inline; FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt"><font id="TAB1" style="FONT-FAMILY: Times New Roman; MARGIN-LEFT: 36pt; FONT-SIZE: 12pt"></font><font style="FONT-FAMILY: Times New Roman; FONT-SIZE: 12pt">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></font></div>

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