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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 (Date of earliest event
reported): March 12, 1996
THE BANK OF NEW YORK COMPANY, INC.
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(exact name of registrant as specified in its charter)
NEW YORK
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(State or other jurisdiction of incorporation)
1-6152 13-2614959
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(Commission file number) (I.R.S. employer identification
number)
48 Wall Street, New York, NY 10286
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(Address of principal executive (Zip code)
offices)
212 - 495 - 1784
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(Registrant's telephone number,
including area code)
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ITEM 4. Changes in Registrant's
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Certifying Accountant
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On March 12, 1996 The Bank of New York Company Inc.'s (the Company)
Board of Directors, acting upon the recommendation of the Audit
Committee of the Company's Board of Directors replaced Deloitte &
Touche LLP as the Company's independent public accountants with
Ernst & Young LLP to serve as the Company's independent public
accountants for the year 1996. The Company's shareholders will be
asked to ratify such appointment at the Company's Annual Meeting.
In 1995 Deloitte & Touche LLP served as the Company's independent
public accountants.
Deloitte & Touche LLP's reports on the Company's financial
statements for the last two years did not contain an adverse
opinion or a disclaimer of opinion and were not qualified or
modified as to uncertainty, audit scope, or accounting principles.
During the two fiscal years ended December 31, 1995 and during the
period from December 31, 1995 through the effective date of
Deloitte & Touche LLP's replacement, there were no disagreements
between the Company and Deloitte & Touche LLP on any matter of
accounting principles or practices, financial statement disclosure,
or auditing scope or procedure, which disagreements would have
caused Deloitte & Touche LLP to make reference to the subject
matter of such disagreements in connection with its reports.
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SIGNATURE
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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.
Dated: March 18, 1996
THE BANK OF NEW YORK COMPANY, INC.
(Registrant)
By: /s/ Robert E. Keilman
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Name: Robert E. Keilman
Title: Comptroller
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EXHIBIT INDEX
Exhibit No. Description
16 Letter on change in certifying accountant-
To the Securities and Exchange Commission
from Deloitte & Touche LLP, dated March 15, 1996
EXHIBIT 16
Deloitte &
Touche LLP
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Two World Financial Center
New York, New York 10281-1414
Telephone: (212) 436-2000
Facsimile: (212) 436-5000
March 15, 1996
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street, N.W.
Washington, D.C. 20549
Dear Sirs/Madams:
We have read and agree with the comments in Item 4 of Form 8-K of
The Bank of New York Company, Inc. dated March 12, 1996.
Yours truly,
/s/ Deloitte & Touche LLP
