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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C.
FORM 8-K/A-1
CURRENT REPORT
PURSUANT TO SECTION 13 or 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report
(Date of Earliest Event Reported) December 1, 1999
SECURITY NATIONAL FINANCIAL CORPORATION
Exact Name of Registrant as specified in this Charter)
UTAH 0-9341 87-0345941
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(State or other jurisdiction (Commission (IRS Employer
of incorporation or organization) File Number) Indentification
No.)
5300 South 360 West, Salt Lake City, Utah 84123
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number,including Area Code (801) 264-1060
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Does Not Apply
(Former name or former address, if changed since last report)
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ITEM 4. Change in Registrant's Certifying Accountant
Ernst & Young LLP was previously the principal accountants for
Security National Financial Corporation (the "Company").
Effective December 1, 1999, that firm was dismissed as principal
accountants and effective December 1, 1999, Tanner & Company was
engaged as principal accountants. The decision to change
accountants was approved by the Audit Committee of the Company's
Board of Directors and the Board of Directors.
In connection with the audits of the two fiscal years ended
December 31, 1998, and the subsequent interim period through
December 1, 1999, there were no disagreements with Ernst & Young
LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would
have caused them to make reference in connection with their
opinion to the subject matter of the disagreement.
The audit reports of Ernst & Young LLP on the financial
statements of the Company as of and for the years ended December
31, 1998 and 1997, did not contain any adverse opinion or
disclaimer of opinion, nor where they qualified as of
uncertainty, audit scope or accounting principles.
ITEM 7. Financial Statements
(b) Exhibits
16. Letter from Ernst & Young LLP regarding change in
certifying accountant.
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.
SECURITY NATIONAL FINANCIAL CORPORATION
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(Registrant)
Date: December 21, 1999
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By: Scott M. Quist
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First Vice President,
General Counsel and Treasurer
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Exhibit 16 to Form 8-K/A-1
December 21, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Gentlemen:
We have read Item 4 of Form 8-K/A-1 dated December 21, 1999, of
Security National Financial Corporation and are in agreement with
the statements contained in paragraphs two and three therein. We
have no basis to agree or disagree with other statements of the
registrant contained therein.
Ernst & Young LLP
