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<PAGE>


                                  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): August 12, 2004


                        AMERICAN CLAIMS EVALUATION, INC.
             (Exact name of registrant as specified in its charter)


          New York                     0-14807                  11-2601199
(State or other jurisdiction   (Commission File Number)        (IRS Employer
      of incorporation)                                      Identification No.)



      One Jericho Plaza, Jericho, New York            11753
      (Address of principal executive offices)      (Zip Code)


       Registrant's telephone number, including area code: (516) 938-8000







<PAGE>



Item 4. Changes in Registrant's Certifying Accountant.

On August 12, 2004, American Claims Evaluation, Inc. (the "Company") dismissed
KPMG LLP ("KPMG") as its independent auditors. The reports of KPMG on the
Company's financial statements as of and for each of the fiscal years ended
March 31, 2004 and 2003 did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.

During the fiscal years ended March 31, 2004 and 2003 and through the date
hereof, there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, if not resolved to KPMG's satisfaction, would have caused KPMG
to make reference to the subject matter of the disagreement in connection with
its report on the Company's financial statements for such years.

The Company provided KPMG with a copy of the disclosures it is making herein
prior to the filing of this Current Report on Form 8-K with the Securities and
Exchange Commission and requested that KPMG furnish the Company with a letter
addressed to the Securities and Exchange Commission stating whether KPMG agrees
with the statements made by the Company herein and, if not, stating the respects
in which it does not agree. KPMG's letter, dated August 17, 2004, is attached as
Exhibit 16.1 hereto and incorporated herein by reference.

Simultaneously with the dismissal of its former auditors, the Company engaged
J.H. Cohn LLP to act as its independent auditors as successor to KPMG.

The Audit Committee of the Company's Board of Directors approved the dismissal
of KPMG and this action was ratified by the Company's Board of Directors. The
Audit Committee of the Company's Board of Directors simultaneously approved the
appointment of J.H. Cohn LLP as the Company's independent auditors and this
action was ratified by the Company's Board of Directors.

Item 7. Financial Statements and Exhibits.

(a). Not applicable.
(b). Not applicable.
(c). Exhibits.
     16.1 Letter from KPMG LLP, dated August 17, 2004, to the Securities and
          Exchange Commission.
     99.1 Press release, dated August 17, 2004.

Item 9. Regulation FD Disclosure (pursuant to Item 12).

        The following information is furnished pursuant to Item 12, "Results of
        Operations and Financial Condition" in accordance with SEC Release No.
        33-8216.

        On August 17, 2004, American Claims Evaluation, Inc. issued a press
        release announcing its financial results for the three months ended
        June 30, 2004. A copy of the press release is furnished as Exhibit 99.1
        to this report.


<PAGE>


                                   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.



                               AMERICAN CLAIMS EVALUATION, INC.


Date:    August 17, 2004       By:  /s/ Gary Gelman
                                   ----------------------------------------
                                        Gary Gelman
                                        President and Chief Executive Officer


<PAGE>



                                  EXHIBIT INDEX


The following is a list of Exhibits furnished with this report.


Exhibit No.       Description
-----------       -----------
   16.1           Letter from KPMG LLP, dated August 17, 2004, to the
                  Securities and Exchange Commission.

   99.1           Press Release, dated August 17, 2004.








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<DOCUMENT>
<TYPE>EX-16.1
<SEQUENCE>2
<FILENAME>file002.htm
<DESCRIPTION>LETTER FROM KPMG LLP
<TEXT>
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<PAGE>



[KPMG LOGO]

KPMG LLP
Suite 200
1305 Walt Whitman Road
Melville, NY 11747-4302


                                                  August 17, 2004

Securities & Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We were previously principal accountants for American Claims Evaluation, Inc.
and subsidiary (the Company) and, under the date of June 7, 2004, we reported on
the consolidated financial statements of the Company as of and for the years
ended March 31, 2004 and 2003. On August 12, 2004, our appointment as principal
accountants was terminated. We have read the Company's statements included under
Item 4 of its Form 8-K dated August 17, 2004 and we agree with such statements,
except that we are not in a position to agree or disagree with the Company's
statements that (1) the change of independent accountants was approved by the
audit committee of the board of directors and (2) the Company engaged J.H. Cohn
LLP to act as its independent auditors.

                                            Very truly yours,



                                            /s/ KPMG LLP
                                            KPMG LLP




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<TYPE>EX-99.1
<SEQUENCE>3
<FILENAME>file003.htm
<DESCRIPTION>PRESS RELEASE
<TEXT>
<HTML><HEAD><TITLE></TITLE></HEAD><BODY><PRE>
<PAGE>

                                                                    EXHIBIT 99.1


                        AMERICAN CLAIMS EVALUATION, INC.
                          REPORTS FIRST QUARTER RESULTS
                     AND APPOINTS J. H. COHN LLP AS AUDITOR


JERICHO, NY, August 17, 2004: American Claims Evaluation, Inc. (NASDAQ:AMCE)
announced revenues of $287,190 and a net loss of $133,343 ($.03 net loss per
share) for the three month period ended June 30, 2004 as compared to revenues of
$305,749 and a net loss of $88,831 ($.02 net loss per share) for the three
months ended June 30, 2003. Revenues decreased as a result of a reduction in
cases referred to the Company for vocational rehabilitation services.




                                                                                         Three Months Ended
                                                                                 -----------------------------------
                                                                                      06/30/04         06/30/03
                                                                                 -----------------------------------
                                                                                            (Unaudited)

Revenues                                                                                   $287,190        $305,749

Operating loss                                                                            (147,727)       (113,247)

Loss before income tax expense                                                            (132,343)        (85,831)

Net loss                                                                                 ($133,343)       ($88,831)

Net loss per share - basic                                                                  ($0.03)         ($0.02)
                                                                                 ===================    ============
Net loss per share - diluted                                                                ($0.03)         ($0.02)
                                                                                 ===================    ============
Weighted average shares - basic                                                           4,459,800       4,259,800
Weighted average shares - diluted                                                         4,459,800       4,259,800


The Company also announced that it has appointed J.H. Cohn LLP to replace KPMG
LLP as the Company's independent auditors for the year ended March 31, 2005.

The appointment of J.H. Cohn LLP was made after careful consideration by the
Audit Committee, the Board of Directors and management of the Company, and
concludes a thorough evaluation process. In accordance with applicable
securities laws, the engagement of J.H. Cohn LLP was approved by the Audit
Committee of the Board of Directors of the Company. The decision to change
auditors was not the result of any disagreement between the Company and KPMG LLP
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure. During its tenure as the Company's
independent auditors, KPMG LLP has provided many years of quality service and
has demonstrated a high level of professionalism.


<PAGE>


American Claims Evaluation, Inc., through its wholly owned subsidiary, RPM
Rehabilitation & Associates, Inc., offers a full range of vocational
rehabilitation and disability management services.

For further information contact: Gary J. Knauer, Chief Financial Officer,
American Claims Evaluation, Inc., One Jericho Plaza, Jericho, NY 11753;
telephone number (516) 938-8000.

                                  * * * * * * *



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