SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported): November 20, 2000
FRONTIER ADJUSTERS OF AMERICA, INC.
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(Exact name of registrant as specified in its charter)
Arizona 1-12902 86-0477573
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(State or other jurisdiction of (Commission File No.) (IRS Employer ID No.)
incorporation)
45 East Monterey Way, Phoenix, Arizona 85011
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(Address of principal executive office) (Zip Code)
(602) 264-1061
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(Registrant's telephone number, including area code)
(Not Applicable)
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(Former name or former address, if changed since last report)
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FRONTIER ADJUSTERS OF AMERICA, INC.
FORM 8-K/A
CURRENT REPORT
ITEM 4(a). PREVIOUS INDEPENDENT ACCOUNTANT
On September 13, 2000, Frontier Adjusters of America, Inc., an Arizona
corporation ("Frontier"), filed a Current Report on Form 8-K, as amended, to
report a change in its independent accountant from McGladrey & Pullen LLP
("M&P") to PricewaterhouseCoopers, LLP ("PricewaterhouseCoopers"). Upon deciding
to discontinue the merger of Frontier with United Financial Adjusting Company,
Frontier's Board reevaluated its decision to change accountants.
On November 20, 2000, the Board of Directors of Frontier voted to retain
M&P as Frontier's independent principal accountant for the current fiscal year,
rather than changing accountants and to recommend M&P to the shareholders as
Frontier's independent principal accountant. On November 21, 2000, Frontier
filed a Current Report on Form 8-K to report this decision to reinstate M&P as
its independent accountant. The purpose of this amendment is to provide
additional information regarding the services provided by PricewaterhouseCoopers
from August 29, 2000 through November 20, 2000.
PricewaterhouseCoopers did not perform any substantive auditing or review
procedures for Frontier and, accordingly, never issued a report on the financial
statements of Frontier and never indicated any position with regard to the
issuance of an opinion, audit scope or accounting principles. For the period
from August 29, 2000 through November 20, 2000, there have been no disagreements
between PricewaterhouseCoopers and Frontier on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure.
Frontier has provided PricewaterhouseCoopers with a copy of this Form 8-K/A
contemporaneously with its filing with the SEC. In response,
PricewaterhouseCoopers, furnished Frontier with a letter, addressed to the SEC,
indicating that it agrees with the statements contained in this amended Report
insofar as such statements relate to PricewaterhouseCoopers. Such letter is
attached as Exhibit 16.1.
ITEM 4(b). NEW INDEPENDENT ACCOUNTANT
On August 29, 2000, Frontier selected PricewaterhouseCoopers as Frontier's
independent public accountants. On November 20, 2000, Frontier's Board
reconsidered its decision to change auditors. On November 20, 2000, the Board
approved and recommended the same to the Shareholders to vote on at their
upcoming annual meeting.
M&P audited Frontier's financial statements during the two most recent
fiscal years. During this period M&P has been consulted on matters relating to
their role as auditors, but has not been consulted with regard to any matter or
advice rendered by PricewaterhouseCoopers on any matter that was either the
subject of a disagreement, within the meaning of Item 304(a)(1)(iv) of
Regulation S-K, or any reportable event, as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
Pursuant to the requirements of the Securities Exchange Act of 1934,
Frontier has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
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ITEM 7. EXHIBITS
16.1 Letter of PricewaterhouseCoopers regarding change in certifying
accountant and approval of Current Report on Form 8-K/A.
Dated: December 6, 2000 FRONTIER ADJUSTERS OF AMERICA, INC.
By: /s/ John M. Davies
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John M. Davies
Its: Chairman of the Board, CEO and
President
