-----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, BU+WTFBfW2EQ9jRA/v4XJmFpN04qxWs72S/gPouxqN5YJXiiYzcVRPPyZZgk4Mkw qSGnQ7whhgWBhOsbb63sTA== 0000950134-02-003348.txt : 20020415 0000950134-02-003348.hdr.sgml : 20020415 ACCESSION NUMBER: 0000950134-02-003348 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020401 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020405 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ENCORE ACQUISITION CO CENTRAL INDEX KEY: 0001125057 STANDARD INDUSTRIAL CLASSIFICATION: CRUDE PETROLEUM & NATURAL GAS [1311] IRS NUMBER: 752759650 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-16295 FILM NUMBER: 02603058 BUSINESS ADDRESS: STREET 1: 777 MAIN STREET, SUITE 1400 CITY: FORT WORTH STATE: TX ZIP: 76102 BUSINESS PHONE: 8178779955 8-K 1 d95851e8-k.txt FORM 8-K UNITED STATES 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 1, 2002 ENCORE ACQUISITION COMPANY (Exact name of registrant as specified in its charter) Commission File No. 1-16295 Delaware 75-2759650 - -------------------------------- ---------------------- (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification Number) 777 Main Street, Suite 1400, Ft. Worth, Texas 76102 ------------------------------------------------------------ --------- (Address of principal executive offices) (Zip code) Registrant's telephone number, including area code: (817) 877-9955 Item 4. Changes in Registrant's Certifying Accountant On April 1, 2002, the Board of Directors of Encore Acquisition Company (the "Company") upon recommendation by its Audit Committee, approved the engagement of Ernst & Young LLP ("E & Y") as the Company's independent auditors for the fiscal year 2002, dismissing the firm of Arthur Andersen LLP ("Arthur Andersen" or "AA"). The determination to change independent auditors followed the Board of Director's decision to seek proposals from independent public accountants to audit the Company's financial statements for the fiscal year ending December 31, 2002. The reports of Arthur Andersen on the Company's consolidated financial statements as of and for the years ended December 31, 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. In connection with the audits of the Company's consolidated financial statements as of and for the years ended December 31, 2001 and 2000 and the subsequent interim period preceding the decision to change independent auditors, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to AA's satisfaction would have caused them to make reference to the matter in their report. There were no "reportable events" as that term is described in Item 304(a)(1)(v) of Regulation S-K. 1 The Company has requested Arthur Andersen to furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of that letter dated April 4, 2002 is attached as Exhibit 16.1 to this Form 8-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits (c) Exhibits 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 4, 2002. 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. ENCORE ACQUISITION COMPANY Date: April 5, 2002 By: /s/ Morris B. Smith --------------------------------------- Morris B. Smith Chief Financial Officer, Treasurer, Executive Vice President and Principal Financial Officer Date: April 5, 2002 By: /s/ Robert C. Reeves --------------------------------------- Robert C. Reeves Vice President, Controller and Principal Accounting Officer 2 INDEX TO EXHIBITS
EXHIBIT NUMBER DESCRIPTION ------ ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 4, 2002.
EX-16.1 3 d95851ex16-1.txt LETTER FROM ARTHUR ANDERSEN LLP TO THE SEC EXHIBIT 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 April 4, 2002 Dear Sir/Madam: We have read the second through fourth paragraphs of Item 4 included in the Form 8-K dated April 1, 2002 of Encore Acquisition Company filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP cc: Mr. Morris B. Smith, CFO, Encore Acquisition Company -----END PRIVACY-ENHANCED MESSAGE-----