-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, HPyQudseKd1ySp3bmAJGKehwWJCXQ1a/GjectpEqXgmlnER/B7dHOLAWaLm6/EJQ cFTXzsyWl+ruWOkYMaXT0w== 0000928385-02-001747.txt : 20020501 0000928385-02-001747.hdr.sgml : 20020501 ACCESSION NUMBER: 0000928385-02-001747 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020426 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020501 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WASHINGTON REAL ESTATE INVESTMENT TRUST CENTRAL INDEX KEY: 0000104894 STANDARD INDUSTRIAL CLASSIFICATION: REAL ESTATE INVESTMENT TRUSTS [6798] IRS NUMBER: 530261100 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-06622 FILM NUMBER: 02629966 BUSINESS ADDRESS: STREET 1: 6110 EXECUTIVE BOULEVARD STREET 2: SUITE 800 CITY: ROCKVILLE STATE: MD ZIP: 20852 BUSINESS PHONE: 3019295900 MAIL ADDRESS: STREET 1: 6110 EXECUTIVE BOULEVARD STREET 2: SUITE 800 CITY: ROCKVILLE STATE: MD ZIP: 20852 8-K 1 d8k.txt CURRENT REPORT 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) APRIL 26, 2002 ------------------------------- WASHINGTON REAL ESTATE INVESTMENT TRUST - -------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Maryland 1-6622 53-0261100 - -------------------------------------------------------------------------------- (State or other jurisdiction of (Commission File (IRS Employer incorporation) Number) Identification Number) 6110 Executive Boulevard, Suite 800, Rockville, Maryland 20852 - -------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code (301) 984- 9400 ----------------------- Item 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (I) Previous Independent Accountants (a) On April 26, 2002, the registrant dismissed Arthur Anderson LLP, of Washington, D.C. as its independent accountants. (b) In connection with its audits for the two most recent fiscal years ended December 31, 2001, and through March 31, 2002, there have been no disagreements with Arthur Anderson 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 Arthur Anderson LLP would have caused them to make reference thereto in their report on the financial statements for such years. (c) The reports of Arthur Anderson LLP on the financial statements for the past two years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles. (d) During the two most recent fiscal years and through March 31, 2002, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). (e) The registrant has provided Arthur Anderson LLP with a copy of this disclosure and has requested that Arthur Anderson LLP furnish it with a letter addressed to the SEC stating whether it agrees with the above statements. (A copy of Arthur Anderson LLP's letter to the SEC, dated April 29, 2002, is filed as Exhibit 16 to the Form 8-K). (II) New Independent Accountants (a) Upon the recommendation of the registrant's Audit Committee, the registrant's Board of Trustees approved the decision to change independent accountants. Effective April 26, 2002, Ernst & Young LLP was approved by the registrant's Board of Trustees as the new independent accountants. Management has not consulted with Ernst & Young LLP on any accounting, auditing, or reporting matter. 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 thereunto duly authorized. WASHINGTON REAL ESTATE INVESTMENT TRUST (Registrant) /s/Laura M. Franklin ------------------------------ (Signature) Laura M. Franklin Managing Director Accounting, Administration and Corporate Secretary April 26, 2002 - --------------------------- (Date) EX-16 3 dex16.txt ANDERSEN LTR April 29, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. 703-962-3807 Washington, D.C. 20549 Dear Sir/Madam, We have read paragraph (I) of Item 4 included in the Form 8-K dated April 26, 2002 of Washington Real Estate Investment Trust filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP By Richard M. Jeanneret Copy to: Mr. Edmund Cronin, CEO, Washington Real Estate Investment Trust -----END PRIVACY-ENHANCED MESSAGE-----