SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report (Date of earliest event reported): February 20, 1997
FLAG FINANCIAL CORPORATION
(Exact name of Registrant as specified in its charter)
Georgia 0-24532 58-2094179
(State of Incorporation) (Commission file No.) (I.R.S. Employer
Identification No.)
101 North Greenwood Street
LaGrange, Georgia 30241
(Address if principal executive offices, including zip code)
(706) 845-5000
(Registrant's telephone number, including area code)
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Item 4. Change in Registrant's Certifying Accountant
On February 20, 1997, the Company engaged Porter Keadle Moore, LLP as
independent accountants to audit the Company's financial statements for the
fiscal year ending December 31, 1997 and elected not to renew the engagement of
the Company's previous independent accountants, Robinson, Grimes & Company, P.C.
No adverse opinions or disclaimers of opinion were given by Robinson, Grimes &
Company, P.C. during the fiscal years ended December 31, 1995 and 1996, nor were
any of their opinions qualified as to uncertainty, audit scope, or accounting
principle, during the time Robinson, Grimes & Company was engaged. There were no
disagreements or reportable events of any nature between the Company and
Robinson, Grimes & Company, P.C. during the fiscal years ended December 31,
1995, 1996, and the subsequent interim period through February 20, 1997 as
described in Items 304(a) (1) (iv) and (v) of Regulation S-K. The decision was
approved by the Company's Audit Committee and Board of Directors.
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
FLAG FINANCIAL CORPORATION
(Registrant)
John S. Holle
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John S. Holle
Chairman of the Board, President and
Chief Executive Officer
Date: February 21, 1997
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March 1, 1997
Securities and Exchange Commission
Washington, D.C. 20549
re: FLAG Financial Corporation
Commission File No. 0-24532
This is to confirm that the client-auditor relationship between FLAG Financial
Corporation (Commission File Number 0-24532) and Robinson, Grimes & Company,
P.C. has ceased and the Robinson, Grimes & Company, P.C. agrees with the
statements made by FLAG Financial Corporation in its Form 8-K dated February 20,
1997 and, specifically in Item 4 dated February 21, 1997.
Sincerely,
Robinson, Grimes & Company, P.C.
By: S. Scott Voynich
