UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Not applicable (State or other jurisdiction of incorporation) |
33-57981 (Commission File Number) |
31-1189815 (IRS Employer Identification No.) |
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200 Old Wilson Bridge Road, | Columbus, Ohio | 43085 | ||
(Address of principal executive offices) | (Zip Code) |
Item 4. Changes in Registrants Certifying Accountant. | ||||||||
Item 7. Financial Statements and Exhibits | ||||||||
SIGNATURE | ||||||||
INDEX TO EXHIBITS | ||||||||
EXHIBIT 16 |
On June 9, 2004, Worthington Industries, Inc. Deferred Profit Sharing Plan filed a Form 8-K to report changes in the independent auditors of its financial statements. This Form 8-K/A is being filed in order to clarify the discussion in the Form 8-K in respect of the independent auditors appointed effective as of June 7, 2004.
Item 4. | Changes in Registrants Certifying Accountant. |
PricewaterhouseCoopers LLP (PwC) has been the independent auditors of the financial statements of the Worthington Industries, Inc. Deferred Profit Sharing Plan (the Plan) since April 21, 2003. By letter dated June 2, 2004, PwC resigned as independent auditors for the Plan and the client relationship between PwC and the Plan has ceased.
KPMG LLP has been engaged as the independent auditors of the Plans financial statements commencing with the audit of the financial statements for the plan year ended December 31, 2003. The Administrative Committee which administers the Plan approved the appointment of KPMG LLP for the Plan effective as of June 7, 2004.
The report of independent auditors issued by PwC on the financial statements of the Plan as of and for the plan year ended December 31, 2002, the only plan year for which PwC issued a report in respect of the Plans financial statements, did not contain any adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles. Further, during the period from April 21, 2003 through June 2, 2004, the period during which PwC served as independent auditors for the Plan, there were no disagreements with PwC on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure in respect of the Plan, which, if not resolved to PwCs satisfaction, would have caused PwC to make reference to the subject matter of the disagreement in connection with any report of PwC on the Plans financial statements.
None of the reportable events described in Item 304(a)(1)(v) of Regulation S-K occurred in respect of the Plan during the period from April 21, 2003 through June 2, 2004, the period during which PwC served as independent auditors for the Plan.
During the Plans two most recent plan years ended December 31, 2003 and during the subsequent interim period through June 7, 2004, neither the Administrative Committee which administers the Plan nor anyone else on the Plans behalf consulted with KPMG LLP with respect to the application of accounting principles to a specified transaction, either completed
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or proposed, in respect of the Plan or regarding any of the other matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K as they may relate to the Plan.
Item 7. | Financial Statements and Exhibits. |
(a) and (b)
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Not Applicable | |
(c) Exhibit:
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The following exhibit is being filed herewith: | |
Exhibit No.
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Description | |
16
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Letter from PricewaterhouseCoopers LLP regarding change in independent auditors for the Worthington Industries, Inc. Deferred Profit Sharing Plan |
[Remainder of page intentionally left blank;
signature on following page.]
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SIGNATURE
WORTHINGTON INDUSTRIES, INC. DEFERRED PROFIT SHARING PLAN |
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Dated: June 21, 2004 | By: | /s/ Dale T. Brinkman | ||
Printed Name: Dale T. Brinkman Title: Member of the Administrative Committee which administers the Worthington Industries, Inc. Deferred Profit Sharing Plan |
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INDEX TO EXHIBITS
Current Report on Form 8-K/A
Exhibit No.
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Description | |
16
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Letter from PricewaterhouseCoopers LLP regarding change in independent auditors for the Worthington Industries, Inc. Deferred Profit Sharing Plan |
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