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
Date of Report (Date of earliest event reported): October 19, 2000
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EMC INSURANCE GROUP INC.
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(Exact name of registrant as specified in its charter)
Iowa 0-10956 42-623455
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(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation) File Number) Identification No.)
717 Mulberry Street, Des Moines, Iowa 50309
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(Address of principal executive office) (Zip Code)
(515) 280-2902
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(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountant
On October 18, 2000, the Board of Directors of EMC Insurance Group Inc. (the
"Company") approved the dismissal of KPMG LLP (KPMG) as the Company's
independent accountants. This dismissal was recommended by the Audit Committee
of the Board of Directors and is effective upon issuance of KPMG's reports on
the consolidated financial statements of the Company and Subsidiaries for the
year ended December 31, 2000.
The audit reports of KPMG on the consolidated financial statements of the
Company and Subsidiaries for the years ended December 31, 1999 and 1998 did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the audits of the years ended December 31, 1999 and 1998 and the interim
periods preceding their dismissal, there were no disagreements with KPMG on any
matter of accounting principles or practices, financial statement disclosure,
or auditing scope or procedure.
The Company requested that KPMG furnish it with a letter addressed to the
Securities and Exchange Commission (SEC) stating whether or not KPMG agrees
with the above statements. A copy of KPMG's letter to the SEC dated October
19, 2000, is filed as Exhibit 16 to this Form 8-K.
Also on October 18, 2000, the Board of Directors of EMC Insurance Group Inc.
approved the engagement of Ernst & Young LLP as the Company's new independent
accountants effective January 1, 2001.
Item 7. Financial Statements and Exhibits
(c) Exhibits
16. Letter from KPMG LLP to Securities and Exchange Commission.
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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.
EMC INSURANCE GROUP INC.
Registrant
/s/ Bruce G. Kelley
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Bruce G. Kelley
President & Chief Executive Officer
/s/ Mark Reese
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Mark Reese
Vice President and
Chief Financial Officer
Date: October 19, 2000
