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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
January 14, 1999
Commission File Number: 0-21385
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WESTWOOD HOMESTEAD FINANCIAL CORPORATION
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(Exact name of small business issuer as specified in its charter)
INDIANA 31-1463057
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(State of Incorporation) (I.R.S. Employer
Identification No.)
3002 HARRISON AVENUE, CINCINNATI, OHIO 45211-5789
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(Address of Principal Executive Offices)(Zip Code)
Registrant's telephone number, including area code: (513) 661-5735
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) KPMG Peat Marwick LLP (KPMG) has been principal accountants for Westwood
Homestead Financial Corporation (Westwood Homestead) since 1989 and have
been engaged to audit the consolidated financial statements for the year
ended December 31, 1998. On December 21, 1998, the decision was made to
terminate KPMG's appointment as principal accountants upon completion by
KPMG of the audit for the year ended December 31, 1998 and issuance of the
auditors report thereon. This change in principal accountants is intended
to be effective for the year ended December 31, 1999. The decision to
change accountants was approved by the Audit Committee and Board of
Directors of Westwood Homestead.
In connection with the audits of the two fiscal years ended December 31,
1997 and 1996, and the subsequent interim period through December 21, 1998,
there were no disagreements with KPMG on any matter of accounting
principles or practices, financial statement disclosure, or audit scope or
procedures, which if not resolved to the satisfaction of KPMG, would have
caused them to refer to the nature of such disagreements in their reports
on the consolidated financial statements of Westwood Homestead. A letter
from KPMG accompanies this filing as Exhibit 16.
The audit reports of KPMG on the consolidated financial statements of
Westwood Homestead as of and for the years ended December 31, 1997 and 1996
did not contain any adverse opinion or disclaimer of opinion nor were they
qualified or modified as to uncertainty, audit scope or accounting
principles.
(b) On December 21, 1998, the Board of Directors of Westwood Homestead approved
and appointed Crowe, Chizek and Company LLP as Westwood Homestead's
principal accountants for the year ended December 31, 1999. Crowe, Chizek
and Company LLP will be engaged as principal accountants upon completion by
KPMG of the audit for the year ended December 31, 1998 and issuance of the
auditors' report thereon.
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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.
WESTWOOD HOMESTEAD FINANCIAL CORPORATION
Date: January 14, 1999 /s/ Michael P.Brennan
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Michael P. Brennan
(Principal Executive Officer)
Date: January 14, 1999 /s/ John E. Essen
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John E. Essen
(Principal Financial Officer)
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EXHIBIT INDEX
Exhibit Description
16 Letter regarding change in certifying accountant
Securities and Exchange Commission
Washington, D.C. 20549
January 13, 1999
Ladies and Gentlemen:
We have served as principal accountants for Westwood Homestead Financial
Corporation and, under the date of January 30, 1998, we reported on the
consolidated financial statements of Westwood Homestead Financial Corporation
and subsidiaries as of and for the years ended December 31, 1997 and 1996. On
December 22, 1998 we were informed that our appointment as principal accountants
will be terminated upon completion of the audit for the year ended December 31,
1998 and issuance of the auditors' report thereon. We have read Westwood
Homestead Financial Corporation's statements included under Item 4 of its Form
8-K dated December 29, 1998, and we agree with such statements.
Very truly yours,
/s/ KPMG LLP
