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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: March 05, 1997
Columbia Banking System, Inc.
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(Exact name of registrant as specified in its charter)
Washington
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(State or other jurisdiction of incorporation)
0-20288 91-1422237
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(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
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FORM 8-K
COLUMBIA BANKING SYSTEM, INC.
Tacoma, Washington
March 05, 1997
Item 4. Changes in Registrant's Certifying Accountant
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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, independent certified public accountants,
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 change
accountants was made by management of the Company and was approved by the
Audit Committee and the Board of Directors.
In the two most recent fiscal years preceding the Board's actions, their
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's satisfaction,
would have caused them to make reference to the subject matter of the
disagreement in connection with their report. Price Waterhouse'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 in
any respect. A representative of Price Waterhouse is expected to be present
at the Annual Meeting to make a statement, if desired, and to be available
to respond to appropriate questions. The Company does not anticipate that
a representative of Deloitte & Touche will be present at the Meeting.
Item 7. Financial Statements and Exhibits
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(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 amended by Item 304(a)(3) of Regulation S-K,
will be filed by amendment
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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 5, 1997 By: /s/ W. W. Philip
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W. W. Philip, President and
Chief Operating Officer
