SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report: December 30, 2000
(Date of earliest event reported)
O.A.K. FINANCIAL CORPORATION
(Exact name of registrant as
specified in its charter)
Michigan 0-22461 38-2817345
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification no.)
incorporation)
2445 84th Street, S.W.
Byron Center, MI 49315
(Address of principal executive office) (Zip Code)
Registrant's telephone number,
including area code: (616) 878-1591
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Item 4. Change in Registrant's Certifying Accountant.
On December 30, 2000, the Registrant dismissed Rehmann Robson, P.C. as the
Registrant's principal accountants, effective upon completion of their report
with respect to the Registrant's financial statements for the year ended
December 31, 2000. The former accountants' reports on the Registrant's financial
statements for the past two years ended December 31, 1998 and December 31, 1999
did not contain any adverse opinion or disclaimer of opinion nor were they
qualified or modified as to uncertainty, audit scope or accounting principles.
The former accountants' report on the Registrant's financial statements for the
year ended December 31, 2000 has not been completed but no adverse opinion or
disclaimer is expected nor is it expected that such report will be qualified or
modified as to uncertainty, audit scope or accounting principles. The decision
to change accountants was recommended and approved by the Audit Committee of the
Registrant and by its Board of Directors. During the Registrant's two most
recent fiscal years and subsequent interim periods, preceding the dismissal,
there were no disagreements with the former accountants on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure which disagreements, if not resolved to the satisfaction of
the former accountants, would have caused them to make reference to the subject
matter of the disagreement in connection with their report. No "reportable
events" as defined in Item 304(a)(1)(v) occurred within the Registrant's two
most recent fiscal years and any subsequent interim periods preceding the former
accountants dismissal.
On January 8, 2001, the Registrant engaged Plante & Moran LLP as its
principal accountants to audit the Registrant's financial statements for the
year ending December 31, 2001. During the Registrant's two most recent fiscal
years and any subsequent interim period prior to engaging the new accountants,
the Registrant did not consult with the newly engaged accountants regarding any
of the matters described in Item 304(a)(2)(i) or (ii).
The letter of the former accountants required by Items 304(a)(3) is filed
as Exhibit 16 to this report.
Item 7. Financial Statements, Pro Forma Financial Information, and Exhibits.
(c) Exhibits:
16 Letter re Change in Certifying Accountant
2
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SIGNATURE
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.
Dated: January 8, 2001 O.A.K. FINANCIAL CORPORATION
(Registrant)
By /s/John A. Van Singel
John A. Van Singel
President and Chief Executive Officer
3
<PAGE>
EXHIBIT INDEX
Exhibit Number Document
16 Letter re Change in Certifying Account
<PAGE>
January 8, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
RE: O.A.K. Financial Corporation
Commission File Number 0-22461
Gentlemen:
We have read the statements made by O.A.K. Financial Corporation (copy
attached), which we understand will be filed with the Commission, pursuant to
Item 4 of Form 8-K, as part of the Company's Form 8-K report for the month of
December, 2000. We agree with the statements concerning our Firm in such Form
8-K.
Very truly yours,
/s/ Rehmann Robson, P.C.
