<PAGE>
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): September 7, 2000
VERIZON NEW JERSEY INC.
(Exact name of registrant as specified in its charter)
<TABLE>
<S> <C> <C>
New Jersey 1-3488 22-1151770
(State or other jurisdiction of incorporation) (Commission File Number) (I.R.S. Employer Identification No.)
540 Broad Street
Newark, New Jersey 07101
(Address of principal executive offices) (Zip Code)
</TABLE>
Registrant's telephone number, including area code: (973) 649-9900
Not applicable
(Former name or former address, if changed since last report)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
---------------------------------------------
On September 7, 2000, the Company engaged Ernst & Young LLP (E&Y) as its
independent accountant. The decision to engage E&Y has been approved by the
Board of Directors of the Company. The Company's previous independent accountant
was PricewaterhouseCoopers LLP (PwC). PwC was dismissed as the independent
accountant for the Company.
The independent accountant's reports for the Company for the fiscal years ended
December 31, 1999 and 1998 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope or
accounting principles.
During the fiscal years ended December 31, 1999 and 1998 and through September
6, 2000, there were no disagreements as defined by Item 304(a)(1)(iv) of
Regulation S-K between the Company and PwC, which, if not resolved to the
satisfaction of PwC, would have caused PwC to make reference thereto in its
reports on the financial statements for such periods.
During the fiscal years ended December 31, 1999 and 1998, and through September
6, 2000, there were no reportable events as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
A letter from PwC stating their agreement with the statements made herein is
filed as Exhibit 16.1 to this Form 8-K.
During the fiscal years ended December 31, 1999 and 1998, and through September
6, 2000, the Company did not consult with E&Y regarding either:
(i) the application of accounting principles to a specified transaction,
either completed or proposed; or the type of audit opinion that might
be rendered on the Company's financial statements; or
(ii) 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 PricewaterhouseCoopers LLP regarding its concurrence with the
Registrant's statement regarding change of accountants.
<PAGE>
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.
Verizon New Jersey Inc.
By: /s/ Edwin F. Hall
-------------------------
Edwin F. Hall
Chief Financial Officer
Date: September 7, 2000
<PAGE>
EXHIBIT INDEX
-------------
Exhibit
Number
------
16.1 Letter from PricewaterhouseCoopers LLP regarding its concurrence with
the Registrant's statement regarding change of accountants.