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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): December 22, 1997
PROVIDENT AMERICAN CORPORATION
(Exact name of registrant as specified in its charter)
Pennsylvania 0-13591 23-2214195
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
2500 DeKalb Pike, Norristown, Pennsylvania 19404
(Address of principal executive offices/Zip Code)
Registrant's telephone number, including area code: (610) 279-2500
Former name, former address, and former fiscal year, if changed since last
report: N/A
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Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a)(1) Coopers & Lybrand L.L.P. (the "Former Accountants") resigned as
independent accountants for Provident American Corporation (the
"Company") on December 22, 1997.
The Former Accountants reported on the Company's financial statements
for the fiscal year ended December 31, 1989 and through December 31,
1996. The reports of the Former Accountants on the financial
statements for such years contained no adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
While the Registrant has not yet engaged a successor accounting firm,
the Audit Committee of Registrant is in the process of interviewing
accounting firms and the Registrant anticipates naming a successor
accounting firm within the near future.
During the fiscal year ended December 31, 1989 and to the date of
this report, there are no disagreements with the former accountant on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements if
not resolved to the satisfaction of the former accountants would have
caused the former accountants to make reference to the subject matter
of the disagreement in connection with this report.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable
(c) The letter of the Former Accountants is filed as an exhibit to this
report in accordance with the provisions of Item 601 of Regulation
S-K.
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.
PROVIDENT AMERICAN CORPORATION
By: /s/ Benedict J. Iacovetti
Benedict J. Iacovetti
Chief Financial Officer
December 30, 1997
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