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
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Date
of Report: October 1,
2009
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(Date
of earliest event reported)
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THE
YORK WATER COMPANY
(Exact
name of registrant as specified in its charter)
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PENNSYLVANIA
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001-34245
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23-1242500
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(State
or other jurisdiction
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(Commission
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(I.R.S.
Employer
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of
incorporation)
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File
Number)
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Identification
No.)
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130
EAST MARKET STREET
YORK,
PENNSYLVANIA
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17401
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(Address
of principal executive offices)
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(Zip
Code)
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(717)
845-3601
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(Registrant's
telephone number, including area
code)
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Not
Applicable
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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:
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¨
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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¨
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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¨
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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¨
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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THE
YORK WATER COMPANY
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Item
4.01
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Changes
in Registrant’s Certifying
Accountant.
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On
October 1, 2009 The York Water Company (the “Company”) was notified that the
audit practice of Beard Miller Company LLP (“Beard”) an independent registered
public accounting firm, was combined with ParenteBeard LLC ("ParenteBeard") in a
transaction pursuant to which Beard combined its operations with ParenteBeard
and certain of the professional staff and partners of Beard joined either as
employees or partners of ParenteBeard. On October 1, 2009, Beard resigned as the
auditors of the Company and with the approval of the Audit Committee of the
Company’s Board of Directors, ParenteBeard was engaged as its independent
registered public accounting firm.
Prior to
engaging ParenteBeard, the Company did not consult with ParenteBeard regarding
the application of accounting principles to a specific completed or contemplated
transaction or regarding the type of audit opinions that might be rendered by
ParenteBeard on the Company’s financial statements, and ParenteBeard did not
provide any written or oral advice that was an important factor considered by
the Company in reaching a decision as to any such accounting, auditing or
financial reporting issue.
The
report of independent registered public accounting firm of Beard regarding the
Company’s financial statements for the fiscal years ended December 31, 2008 and
2007 did not contain any adverse opinion or disclaimer of opinion and were not
qualified or modified as to uncertainty, audit scope or accounting
principles.
During
the years ended December 31, 2008 and 2007, and during the interim period from
the end of the most recently completed fiscal year through October 1, 2009, the
date of resignation, there were no disagreements with Beard on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Beard would have caused it to make reference to such disagreement in its
reports.
The
Company provided Beard with a copy of this Current Report on Form 8-K prior to
its filing with the Securities and Exchange Commission and requested that Beard
furnish the Company with a letter addressed to the Securities and Exchange
Commission stating whether it agrees with above statements and, if it does not
agree, the respects in which it does not agree. A copy of the letter, dated
October 2, 2009, is filed as Exhibit 16.1 (which is incorporated by reference
herein) to this Current Report on Form 8-K.
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Item
9.01
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Financial
Statements and Exhibits.
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(d)
Exhibits.
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16.1
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THE
YORK WATER COMPANY
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 thereunto
duly authorized.
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THE
YORK WATER COMPANY
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Date:
October 2, 2009
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By:
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/s/Kathleen M. Miller | |
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Kathleen
M. Miller
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Chief
Financial Officer
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