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SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
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CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES EXCHANGE ACT OF 1934
SEPTEMBER 11, 2000
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
AMKOR TECHNOLOGY, INC.
(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
000-29472 23-1722724
COMMISSION FILE NUMBER (I.R.S. EMPLOYER IDENTIFICATION NUMBER)
1345 ENTERPRISE DRIVE
WEST CHESTER, PA 19380
(610) 431-9600
(ADDRESS OF PRINCIPAL EXECUTIVE OFFICES AND ZIP CODE)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
(a) Previous independent accountants
(i) On September 11, 2000, Amkor Technology, Inc. dismissed Arthur
Andersen LLP as its independent accountant.
(ii) The audit reports of Arthur Andersen LLP on the consolidated
financial statements of Amkor Technology, Inc. and
subsidiaries as of and for the years ended December 31, 1999
and 1998, the two most recent fiscal years, did not contain
any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or
accounting principles. A letter from Arthur Andersen LLP is
attached as Exhibit 16.1.
(iii) Our Audit Committee participated in and recommended the
decision to change independent accountants, which was approved
by the Board of Directors.
(iv) In connection with the audits for the two most recent fiscal
years and through September 11, 2000, there have been no
disagreements with Arthur Andersen LLP on any matter of
accounting principle or practice, financial statement
disclosure, or auditing scope or procedure, which
disagreements if not resolved to the satisfaction of Arthur
Andersen LLP would have caused them to make reference to them
in their report on the financial statements for those years.
(v) During the two most recent fiscal years and through September
11, 2000, there have been no reportable events (as defined in
Regulation S-K Item 304 (a)(1)(v)).
(vi) We have requested that Arthur Andersen LLP furnish a letter
stating whether or not it agrees with the above statements. A
copy of this letter dated September 15, 2000 is filed as
Exhibit 16 to this Form 8-K.
(b) New independent accountants
We engaged PricewaterhouseCoopers LLP as our new independent
accountants as of September 18, 2000. Samil Accounting Corporation, the Korean
member firm of the worldwide PricewaterhouseCoopers organization, audited the
financial statements of:
(1) Anam Semiconductor, Inc., the investment in which was
reflected in the financial statements of Amkor Technology,
Inc. as of and for the year ended December 31, 1999, and
(2) Amkor Technology Korea, Inc., a wholly owned subsidiary which
was reflected in the financial statements of Amkor Technology,
Inc. as of and for the year ended December 31, 1999.
During the two most recent fiscal years and through September 18, 2000
we have not consulted with PricewaterhouseCoopers LLP regarding the following:
(i) the application of accounting principles to a specified
transaction, either completed or proposed except in connection
with the audits of Anam Semiconductor, Inc. and Amkor
Technology Korea, Inc.;
(ii) the type of audit opinion that might be rendered on our
financial statements, and in no case was a written report
provided to us nor was oral advice provided that Amkor
Technology, Inc. concluded was an important factor in reaching
a decision as to an accounting, auditing or financial
reporting issue; or
(iii) any matter that was either the subject of a disagreement, as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions to Item 304 of Regulation S-K, or
a reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits:
16.1 Letter from Arthur Andersen LLP dated September 15,
2000
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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 hereunto duly authorized.
AMKOR TECHNOLOGY, INC.
By: /s/ KENNETH T. JOYCE
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Kenneth T. Joyce
Chief Financial Officer
Dated: September 18, 2000
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