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
August 18, 2000
Kansas City Life Insurance Company
3520 Broadway
Kansas City, Missouri 64111-2565
Commission File No. 2-40764
IRS Number: 44-0308260
Telephone Number :(816) 753-7000
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Item 4. Changes in Registrant's Certifying Accountant
(a) At a meeting on August 15, 2000, the Executive Committee of the Board of
Directors of Kansas City Life Insurance Company engaged the accounting firm
of KPMG LLP as independent accountants for the Registrant. Ernst & Young
was dismissed concurrently with the engagement of KPMG LLP.
The decision to change accountants was recommended by management of the
Registrant and was approved by the Executive Committee of Registrant's
Board of Directors. The decision to change accountants was based solely on
economic reasons in furtherance of Registrant's continuing efforts to
reduce costs.
(b) During the two most recent fiscal years and interim period preceding August
15, 2000, there have been no disagreements with Ernst & Young on any matter
of accounting principles or practices, financial statement disclosure or,
audit scope or procedure, which, if not resolved to the satisfaction of
Ernst & Young would have caused Ernst & Young to make reference to this
matter in their report
(c) Ernst & Young's reports on the Company's financial statements for the past
two years contained no adverse opinion or disclaimer of opinion, and was
not qualified or modified as to uncertainty, audit scope or accounting
principles.
(d) The Registrant has requested that Ernst & Young furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements. A copy of Ernst & Young's letter to the
Securities and Exchange Commission is filed as Exhibit 16 to the Form 8-K.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
16. Ernst & Young's letter.
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.
KANSAS CITY LIFE INSURANCE COMPANY
By:______________________________________
John K. Koetting
Vice President and Controller
August 18, 2000
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