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Washington, DC 20549
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): August 31, 2000
Southwest Bancorp, Inc.
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(Exact name of registrant as specified in its charter)
Oklahoma 0-23064 73-1136584
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(State or other jurisdiction (Commission file (IRS Employer
of incorporation) number) Identification Number)
608 South Main Street, Stillwater, Oklahoma 74074
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (405) 372-2230
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Item 4. Changes in Registrant's Certifying Accountant.
(a) Previous independent accountants.
(i) On August 28, 2000, Southwest Bancorp, Inc. ("Southwest")
dismissed Deloitte & Touche LLP, which had previously served as
independent accountants for Southwest.
(ii) The reports of Deloitte & Touche LLP on the consolidated
financial statements of Southwest as of and for the fiscal years
ended December 31, 1999 and December 31, 1998, contained no
adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope, or accounting
principles.
(iii) The change in independent accountants was recommended by
Southwest's Audit Committee and approved by Southwest's Board of
Directors.
(iv) In connection with its audit for the fiscal years ended December
31, 1999 and 1998, and in the interim period from January 1, 2000
through August 28, 2000, there were no disagreements with
Deloitte & Touche LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to the
satisfaction of Deloitte & Touche LLP, would have caused Deloitte
& Touche LLP to make reference to such disagreements in its
report on the consolidated financial statements for such years.
(v) During the fiscal years ended December 31, 1999 and 1998, and in
the interim period from January 1, 2000 through August 28, 2000,
there were no "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K of the Securities and Exchange
Commission (the "SEC").
(vi) Southwest has requested that Deloitte & Touche LLP furnish it
with a letter addressed to the SEC stating whether or not
Deloitte & Touche LLP agrees with the above statements. A copy of
this letter, dated August 31, 2000, is filed as Exhibit 16 to
this Form 8-K.
(b) New independent accountants.
On August 31, 2000, Southwest engaged Ernst & Young LLP ("Ernst")
as its new independent accountants. The engagement of Ernst was
recommended by Southwest's Audit Committee and approved by Southwest's
Board of Directors. During the fiscal years ended December 31, 1999
and 1998, and in the interim period from January 1, 2000 through
August 31, 2000, Southwest has not consulted with Ernst regarding
either:
(i) the application of accounting principles to a specified
transaction, either completed or proposed; or the type of audit
opinion that might be rendered on Southwest's financial
statements, and neither a written report was provided to
Southwest nor oral advice was provided that Ernst concluded was
an important factor considered by Southwest in reaching a
decision as to any such accounting, auditing, or financial
reporting issue; or
(ii) any matter that was either the subject of a "disagreement," as
that term is defined in Item 304(a)(1)(iv) of Regulation S-K and
the related instructions to Item 304 of Regulation S-K, or a
"reportable event," as that term is defined in Item 304(a)(1)(v)
of Regulation S-K.
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Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(a) Financial Statements. Not applicable.
(b) Pro Forma Financial Information. Not applicable.
(c) Exhibit 16 Letter from Deloitte & Touche LLP
dated August 31, 2000 regarding
change in certifying accountant.
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.
Southwest Bancorp, Inc.
By: /s/ Rick J. Green
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Rick J. Green
President and Chief Executive Officer
Dated: August 31, 2000