PREMIER BANCSHARES INC /GA
8-K/A, 1998-10-16
STATE COMMERCIAL BANKS
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                       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): OCTOBER 15, 1998
                                                        ------------------
                                        



                            PREMIER BANCSHARES, INC.
             (Exact name of Registrant as specified in its charter)



    GEORGIA                          001-12625                58-1793778
(State or other jurisdiction of  (Commission File No.)    (IRS Employer 
incorporation or organization)                            Identification No.)
                                                                          


                               2180 ATLANTA PLAZA
                           950 EAST PACES FERRY ROAD
                             ATLANTA, GEORGIA 30326
          (Address of principal executive offices, including zip code)
                                 (404) 814-3090
              (Registrant's telephone number, including area code)


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ITEM 5.  OTHER EVENTS

          This Form 8-K/A is being filed to amend the report filed on September
30, 1998 which contained supplemental consolidated audited financial statements
of Premier Bancshares, Inc. (the "Company") to add the opinions of auditors of
two companies acquired by the Company in 1996 and the consent of such auditors.

ITEM 7.  FINANCIAL STATEMENTS AND EXHIBITS

      (c)  Exhibits

          23.4  Consent of Porter Keadle Moore, LLP
          23.5  Consent of Porter Keadle Moore, LLP
          99.8  Opinion of Porter Keadle Moore, LLP (Central and Southern
                Holding Company December 31, 1996)
          99.9  Opinion of Porter Keadle Moore, LLP (Citizens Gwinnett
                Bankshares, Inc. December 31, 1996)


                                   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.

                              PREMIER BANCSHARES, INC.



Date: October 15, 1998               /s/ Darrell D. Pittard
                                    -----------------------------------------
                                    Darrell D. Pittard,
                                    Chairman and Chief Executive Officer

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                                 Exhibit 23.4



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS



We have issued our report dated February 4, 1997, accompanying the consolidated 
financial statements of Citizens Gwinnett Bankshares, Inc. for the year ended 
December 31, 1996 included in the Current Report on Form 8-K/A for Premier 
Bancshares, Inc. We hereby consent to the incorporation by reference of said 
report in the Registration Statements of Premier Bancshares, Inc. on Form S-3 
(File No. 333-49979), Form S-3D (File No. 333-60245), Forms S-8 (File No. 
333-29941, File No. 333-59475 and File No. 333-60249) and on Form S-4 (File No. 
333-65025).



                                                    /s/ Porter Keadle Moore, LLP



Atlanta, Georgia
October 15, 1998

<PAGE>
 
                                 Exhibit 23.5



              CONSENT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


We have issued our report dated January 23, 1997, accompanying the consolidated 
financial statements of Central and Southern Holding Company for the year ended 
December 31, 1996 included in the Current Report on Form 8-K/A for Premier 
Bancshares, Inc. We hereby consent to the incorporation by reference of said 
report in the Registration Statements of Premier Bancshares, Inc. on Form S-3 
(File No. 333-49979), Form S-3D (File No. 333-60245), Forms S-8 (File No. 
333-29941, File No. 333-59475 and File No. 333-60249) and on Form S-4 (File No. 
333-65025).


                                     /s/ Porter Keadle Moore, LLP



Atlanta, Georgia
October 15, 1998

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                                                                    EXHIBIT 99.8



              REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors and Stockholders
Central and Southern Holding Company and Subsidiaries


We have audited the accompanying consolidated balance sheets of Central and 
Southern Holding Company and subsidiaries as of December 31, 1996 and 1995, and 
the related statements of earnings, changes in stockholders' equity and cash 
flows for each of the three years in the period ended December 31, 1996. These 
financial statements are the responsibility of the Company's management. Our 
responsibility is to express an opinion on these financial statements based on 
our audits.

We conducted our audits in accordance with generally accepted auditing 
standards. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting 
the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 
We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present 
fairly, in all material respects, the financial position of Central and Southern
Holding Company and subsidiaries as of December 31, 1996 and 1995, and the 
results of their operations and their cash flows for each of the three years in 
the period ended December 31, 1996, in conformity with generally accepted 
accounting principles.


                                        /s/ PORTER KEADLE MOORE, LLP

Atlanta, Georgia
January 23, 1997




<PAGE>
 
                                                                    EXHIBIT 99.9



              REPORT OF INDEPENDENT CERTIFIED PUBLIC ACCOUNTANTS


To the Board of Directors and Stockholders
Citizens Gwinnett Bankshares, Inc.


We have audited the accompanying consolidated balance sheets of Citizens 
Gwinnett Bankshares, Inc. and subsidiary as of December 31, 1996 and 1995, and 
the related statements of earnings, changes in stockholders' equity and cash 
flows for each of the three years in the period ended December 31, 1996. These 
financial statements are the responsibility of the Company's management. Our 
responsibility is to express an opinion on these financial statements based on 
our audits.

We conducted our audits in accordance with generally accepted auditing 
standards. Those standards require that we plan and perform the audit to obtain 
reasonable assurance about whether the financial statements are free of material
misstatement. An audit includes examining, on a test basis, evidence supporting 
the amounts and disclosures in the financial statements. An audit also includes 
assessing the accounting principles used and significant estimates made by 
management, as well as evaluating the overall financial statement presentation. 
We believe that our audits provide a reasonable basis for our opinion.

In our opinion, the consolidated financial statements referred to above present 
fairly, in all material respects, the financial position of Citizens Gwinnett
Bankshares, Inc. and subsidiary as of December 31, 1996 and 1995, and the 
results of their operations and their cash flows for each of the three years in 
the period ended December 31, 1996, in conformity with generally accepted 
accounting principles.


                                        /s/ PORTER KEADLE MOORE, LLP

Atlanta, Georgia
February 4, 1997






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