SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 2
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 6, 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)
Registrant's telephone number, including area code: (602) 264-1061
(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
AMENDMENT NO. 2
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. The purpose of this amendment is
to correct a typographical error in Item 4(a) of the original filing.
On August 29, 2000, the Board of Directors of Frontier, voted to not retain
McGladrey & Pullen, LLP ("M&P") as Frontier's independent principal accountant
for the current fiscal year but rather to recommend PricewaterhouseCoopers, LLP
to the shareholders as Frontier's independent principal accountant. The decision
not to retain M&P was communicated by Frontier to M&P on September 6, 2000.
Frontier may continue to consult with M&P on accounting and financial matters.
M&P's report on the financial statements of Frontier for the years ended
June 30, 2000 and June 30, 1999 did not contain any adverse opinion or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principle. In connection with the audits by M&P of
Frontier's financial statements for the two most recent fiscal years and the
subsequent interim period through September 6, 2000, there have been no
disagreements between M&P and Frontier on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure. The
term "disagreement" is utilized in accordance with Item 304 of Regulation S-K.
M&P has provided Frontier with a letter confirming its termination as
Frontier's independent accountant, and two (2) letters confirming their
agreement with the statements pertaining to M&P made herein, copies of which
were provided to the SEC by M&P. Such letters are attached hereto as Exhibits
16.1, 16.2 and 16.3.
ITEM 4(b). NEW INDEPENDENT ACCOUNTANT
On August 29, 2000, Frontier selected PricewaterhouseCoopers, LLP ("Price")
as Frontier's independent public accountants. The decision to change auditors
was approved by Frontier's Board of Directors on August 29, 2000 and recommended
to the Shareholders to vote on at their upcoming annual meeting.
During the two most recent fiscal years and the subsequent interim period
through August 29, 2000, neither Frontier nor anyone on behalf of Frontier
consulted with Price regarding either 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 financial statements of Frontier or 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.
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ITEM 7.(c) EXHIBITS
16.1* Letter of McGladrey & Pullen, LLP regarding change in certifying
accountant.
16.2** Letter of McGladrey & Pullen, LLP regarding approval of Current Report
on Form 8-K
16.3 Letter of McGladrey & Pullen, LLP regarding approval of Current Report
on Form 8-K/A Amendment No. 2
* Filed with Form 8-K dated September 6, 2000 and filed with the SEC on
September 13, 2000.
** Filed with Form 8-K/A dated September 15, 2000 and filed with the SEC on
September 15, 2000.
Pursuant to the requirements of the Securities Exchange Act of 1934, Frontier
has duly caused this Amendment No. 2 to Current Report on Form 8-K/A to be
signed on its behalf by the undersigned hereunto duly authorized.
Dated: September 19, 2000 FRONTIER ADJUSTERS OF AMERICA, INC.
By: /s/ Troy M. Huth
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Troy M. Huth
Its: President
