<PAGE>
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON D.C. 20549
FORM 8-K/A
AMENDMENT NO. 1 TO FORM 8-K FILED MARCH 5, 1997
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) of
THE SECURITIES EXCHANGE ACT OF 1934
Date of Amended Report: March 14, 1997
Columbia Banking System, Inc.
-- ----------------------------------
(Exact name of registrant as specified in its charter)
Washington
-- ---------------
(State or other jurisdiction of incorporation)
0-20288 91-1422237
---------------------- --------------------------------
(Commission File Number) (IRS Employer Identification No.)
1102 Broadway Plaza
Tacoma, WA 98402
(Address of principal executive offices) (Zip Code)
(206) 305-1900
Registrant's telephone number, including area code
<PAGE>
AMENDMENT NO. 1 TO FORM 8-K
COLUMBIA BANKING SYSTEM, INC.
Tacoma, Washington
March 14, 1997
Item 4. Changes in Registrant's Certifying Accountant
- ---------------------
On February 26, 1997, the Company engaged Deloitte & Touche LLP as the
Company's principal independent accountant. Prior to Deloitte & Touche's
engagement, Price Waterhouse LLP had served as the principal independent
accountant for the Company and rendered their report with respect to the
Company's financial statements for the year ended December 31, 1996. The
recommendation to dismiss Price Waterhouse LLP was made by management of the
Company and was approved by the Audit Committee and the Board of Directors.
In connection with its audit for the two most recent fiscal years
and through February 26, 1997, there were no disagreements with
Price Waterhouse LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which, if
not resolved to Price Waterhouse LLP's satisfaction, would have caused them
to make reference to the subject matter of the disagreement in their report
on the financial statements for such year. Price Waterhouse LLP's reports
on the Company's financial statements for such fiscal years did not contain
any adverse opinion or disclaimer of opinion, nor were such reports qualified
or modified in any respect.
Item 7. Financial Statements and Exhibits
- ------------------------------------------
(a) Financial statements - not applicable.
(b) Pro forma financial information - not applicable.
(c) Exhibits:
(16) The letter concerning the change in the Registrant's
Certifying Accountant, as required by Item 304 (a) (3) of Regulation S-K.
-2-
<PAGE>
SIGNATURES
Pursuant to the requirements of the Securities Act of 1934, the
registrant has duly caused this Report to be signed on its behalf by the
undersigned hereunto duly authorized.
COLUMBIA BANKING SYSTEM, INC.
(Registrant)
Date: March 14, 1997 By: /s/ W. W. Philip
-----------------------------------------
W. W. Philip, President and
Chief Operating Officer
(3)
<PAGE>
EXHIBIT 16
Price Waterhouse LLP
March 14, 1997
Securities and Exhange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Ladies and Gentlemen:
Columbia Banking System, Inc.
We have read Item 4 of Columbia Banking System, Inc.'s Form 8-K as amended
March 17, 1997 and are in agreement with the statements contained in Item 4
therein.
Yours very truly,
/s/ Price Waterhouse LLP
