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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)
January 6, 1995
BATTLE MOUNTAIN GOLD COMPANY
(Exact name of registrant as specified in its charter)
Nevada 1-9666 76-0151431
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
333 Clay Street
42nd Floor 77002
Houston, Texas (Zip Code)
(Address of principal executive offices)
Registrant's telephone number, including area code: 713/650-6400
NONE
(Former name or former address, if changed since last report.)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On January 6, 1995, the Finance and Audit Committee of the Board of
Directors of the Company approved the engagement of Price Waterhouse LLP as the
Company's independent auditors for the year ending December 31, 1995, to replace
the firm of Arthur Andersen LLP. The termination by the Company of the
engagement of Arthur Andersen LLP will be effective upon the completion of the
current audit for the year ended December 31, 1994, and the filing of the
Company's Annual Report on Form 10-K for such year.
The reports of Arthur Andersen LLP on the Company's consolidated
financial statements for the years ended December 31, 1992 and 1993, did not
contain an adverse opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope or accounting principles, other than as
discussed below. The report of Arthur Andersen LLP on the Company's consolidated
financial statements for the year ended December 31, 1992 was modified to make
reference to the Company's adoption of Statement of Financial Accounting
Standards No. 109 and Statement of Financial Accounting Standards No. 106 issued
by the Financial Accounting Standards Board, which caused a change in its
methods of accounting for income taxes and postretirement benefits other than
pension plans, respectively.
During the years ended December 31, 1993 and 1994, and the subsequent
interim period through January 6, 1995, there were no disagreements with Arthur
Andersen LLP on any matters of accounting principles or practices, financial
statement disclosure, or auditing scope and procedures which disagreements, if
not resolved to the satisfaction of Arthur Andersen LLP, would have caused
Arthur Andersen LLP to make reference to the subject matter of the disagreement
in their report.
The Company has requested Arthur Andersen LLP to furnish the Company a
letter addressed to the Securities and Exchange Commission stating whether
Arthur Andersen LLP agrees with the above statements. A copy of that letter,
dated January 12, 1995, is filed as Exhibit 16 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
16. Letter dated January 12, 1995, from Arthur Andersen LLP.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
Battle Mountain Gold Company has duly caused this report to be signed on its
behalf by the undersigned hereunto duly authorized.
BATTLE MOUNTAIN GOLD COMPANY
Date: January 12, 1995 By: /s/ R. DENNIS O'CONNELL
R. Dennis O'Connell, Vice President
Finance and Chief Financial Officer
(Principal Financial and Chief
Accounting Officer)
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EXHIBIT 16
[Letterhead of Arthur Andersen LLP appears here]
January 12, 1995
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have read Item 4 included in the attached Form 8-K dated January 6, 1995, of
Battle Mountain Gold Company to be filed with the Securities and Exchange
Commission and are in agreement with the statements contained therein.
Very truly yours,
ARTHUR ANDERSEN LLP
By: /s/ J. R. SULT
J. R. Sult
Copy to: Mr. R. Dennis O'Connell
Battle Mountain Gold Company
