SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
AMENDED REPORT
Pursuant to Section 13 or 15 (d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): April 20, 1999
FIRST FEDERAL FINANCIAL CORPORATION OF KENTUCKY
(Exact name of registrant as specified in charter)
Kentucky 0-18832 61-1168311
(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
incorporation)
2323 Ring Road, Elizabethtown, Kentucky 42701
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (502) 765-2131
N/A
(Former name or former address
if changed since last report.)
<PAGE>
INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. Changes in Registrant's Certifying Accountant
On April 20, 1999, Whelan, Doerr & Company was dismissed after the Board of
Directors of First Federal Financial Corporation approved a recommendation made
by the Risk Management Committee to change accountants.
During the two most recent fiscal years and subsequent interim periods
preceding the dismissal there have been no prior disagreements with Whelan,
Doerr & Company concerning accounting principles or practices, financial
statement disclosure, or auditing scope or procedures. Also, during the past two
fiscal years, Whelan, Doerr & Company's report on the financial statements of
First Federal Financial Corporation contained an unqualified opinion.
The reason for the change is due to the fact that Whelan, Doerr & Company
can no longer provide the services needed due to a decrease in personnel.
Therefore, based on the Corporation's current size and projected growth plans, a
decision was made to go with a larger regional firm.
The new accounting firm appointed by the Board of Directors of First
Federal Financial Corporation on April 20, 1999 is the accounting firm of Crowe,
Chizek & Company. During the two most recent fiscal years and subsequent interim
periods prior to the appointment of Crowe, Chizek & Company, there have been no
consultations with the new accountants regarding the application of accounting
principles to a specified transaction or the type of audit opinion that might be
rendered on the Corporation's financial statements. Also, the new accountants
have not provided a written report or any advice that they concluded was an
important factor in reaching a decision as to the accounting, auditing or
financial reporting issue, or any other matter that was the subject of a
disagreement or reportable event.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(a) Financial Statements.
Not Applicable.
(b) Pro Forma Financial Information.
Not Applicable.
(c) Exhibits.
16-Former Accountant's Letter dated April 30, 1999.
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, thereunto duly authorized.
FIRST FEDERAL FINANCIAL CORPORATION
OF KENTUCKY
Date: 4/29/99 By: /s/ B. Keith Johnson
--------------------
B. Keith Johnson
President and Chief Executive Officer
April 30, 1999
Securities and Exchange Commission
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs:
We have read and agree with the statements made by First Federal Financial
Corporation in regard to a change in accountants and the revised disclosures
included in the amended Form 8-K.
Sincerely,
Whelan Doerr & Company PSC
Certified Public Accountants
