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FORM 8-K -- CURRENT REPORT
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
AMENDMENT NUMBER 1 TO 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) May 15, 1996
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IBT Bancorp, Inc.
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(Exact name of registrant as specified in its charter)
Michigan O-18415 38-2830092
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(State or other jurisdiction (Commission (IRS Employer of
corporation) File Number) Identification No.)
200 East Broadway Mount Pleasant, Michigan 48858
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(Address of principal executive offices) (Zip code)
(517) 772-9471
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(Registrant's telephone number, including area code)
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(Former name or former address, if changed since last report.)
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Form 8-K
IBT Bancorp, Inc.
Item 4. Changes in Registrant's Certifying Accountants
At a meeting on May 14, 1996, the Board of Directors of the Corporation
approved the engagement of Rehman Robson, P.C. as its independent auditors for
the fiscal year ending December 31, 1996 to replace the firm of Andrews, Hooper
& Pavlik, P.L.C. The firm of Andrews, Hooper and Pavlik, P.L. C. was dismissed
as the Corporation's independent auditors effective May 15, 1996. The audit
committee of the Board of Directors approved the change in auditors on May 14,
1996.
The reports of Andrews, Hooper & Pavlik, P.L.C. on the Corporation's financial
statements for the years ended December 31, 1995 and 1994 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.
In connection with the audits of the Corporation's financial statements for the
past two fiscal years ended December 31, 1995 and 1994, and up to the current
date, there were no disagreements with Andrews, Hooper & Pavlik, P.L.C. on any
matters of accounting principles or practices, financial statement disclosures,
or auditing scope and procedures which if not resolved to the satisfacton of
Andrews, Hooper & Pavlik, P.L.C. would have caused Andrews, Hooper & Pavlik,
P.L.C. to make reference to the matter in their report.
During the last two fiscal years and subsequent interim period to the date
hereof, the Corporation did not consult Rehmann Robson P.C. regarding any of
the matters or events set forth in Item 304.(a)(2) of Regulation S-K.
The Corporation has requested Andrews, Hooper & Pavlik to furnish it a letter
addressed to the Commisssion stating whether it agrees with the above
statement. A copy of the letter dated May 30, 1996 is filed as Exhibit 16 to
this Form 8-K.
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SIGNATURES
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.
IBT Bancorp, Inc.
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(Registrant)
Date May 30, 1996
/s/ Dennis P. Angner
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Dennis P. Angner
Treasurer
(Principal Financial Officer)
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EXHIBIT 16
May 30, 1996
Securities and Exchange Commission
450 Fifth Street N.W.
Washington, D.C. 20549
We have read Item 4 of Form 8-K dated May 30, 1996 of IBT Bancorp, Inc. and are
in agreement with the statements contained in the second, third and fifth
paragraphs thereof. We have no basis to agree or disagree with other
statements of the Registrant contained therein.
Andrews, Hooper, & Pavlik, P.L.C.