-----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, NqtIKZCQEoayF9AIbLfuOinEZQf+wXinKz7+Glarjh49ZqPsfFpjoYyi8TAPjUQ2 JXMQeDTcxkCnyCRJ10m5cQ== 0000950152-03-006609.txt : 20030701 0000950152-03-006609.hdr.sgml : 20030701 20030701170817 ACCESSION NUMBER: 0000950152-03-006609 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030626 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030701 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CERES GROUP INC CENTRAL INDEX KEY: 0000215403 STANDARD INDUSTRIAL CLASSIFICATION: LIFE INSURANCE [6311] IRS NUMBER: 341017531 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-08483 FILM NUMBER: 03768731 BUSINESS ADDRESS: STREET 1: 17800 ROYALTON RD CITY: STRONGSVILLE STATE: OH ZIP: 44136 BUSINESS PHONE: 2165722400 MAIL ADDRESS: STREET 1: 17800 ROYALTON RD CITY: STRONGSVILLE STATE: OH ZIP: 44136 FORMER COMPANY: FORMER CONFORMED NAME: CENTRAL RESERVE LIFE CORP DATE OF NAME CHANGE: 19920703 8-K 1 l01798ae8vk.txt CERES GROUP, INC. | 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): June 26, 2003 CERES GROUP, INC. (Exact Name of Registrant as Specified in Charter) DELAWARE 0-8483 34-1017531 (State or Other Jurisdiction of (Commission File Number) (I.R.S. Employer Identification Incorporation) Number)
17800 ROYALTON ROAD, CLEVELAND, OHIO 44136 (Address of principal executive offices) (440) 572-2400 (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. (a) Previous Independent Accountants On June 26, 2003, Ernst & Young, LLP ("E&Y") informed Ceres Group, Inc. (the "Company") that it has declined to stand for re-election as the independent accountants for the Company for the fiscal year ended December 31, 2003. The client-auditor relationship between the Company and E&Y will cease upon the completion of second quarter review procedures. The reports of E&Y on the Company's financial statements for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. In connection with its audits for the two most recent fiscal years and through June 26, 2003, the date of this Form 8-K, there have been no disagreements with E&Y 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 E&Y would have caused them to make reference thereto in their report on the financial statements for such years. During the two most recent fiscal years and through June 26, 2003, the date of this Form 8-K, there have been no reportable events (as defined in Regulation S-K Item 304(a)(1)(v)). The Company has requested that E&Y furnish it with a letter addressed to the Securities and Exchange Commission stating whether E&Y agrees with the above statements. A copy of that letter, dated June 30, 2003, is attached as Exhibit 16.1 to this Form 8-K. (b) New Independent Accountants The Company's Audit Committee will promptly retain new independent public accountants for the fiscal year ending December 31, 2003. ITEM 7. EXHIBITS. Exhibit 16.1. Letter from E&Y to the Securities and Exchange Commission dated June 30, 2003. 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. CERES GROUP, INC. /s/ David I. Vickers ---------------------------------------------------- By: David I. Vickers Its: Executive Vice President and Chief Financial Officer Dated: June 30, 2003 EX-16.1 3 l01798aexv16w1.txt EX-16.1 LETTER FROM E&Y TO THE SEC Exhibit 16.1 June 30, 2003 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, DC 20549 Gentlemen: We have read Item 4 of Form 8-K dated June 26, 2003 of Ceres Group, Inc. and are in agreement with the statements contained in the Item 4(a). We have no basis to agree or disagree with other statements of the registrant contained herein. /s/ Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----