-----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, Axmp4cR9vZkM84vIUBJ7GcPR9SjIoOwcYq9mfjbiNCFf8ihOcU+svHFxOVRbToH0 0k2uzc9Z5HyRRbMlwuwNDQ== 0000023675-02-000010.txt : 20020530 0000023675-02-000010.hdr.sgml : 20020530 20020530171537 ACCESSION NUMBER: 0000023675-02-000010 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020530 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020530 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CNF INC CENTRAL INDEX KEY: 0000023675 STANDARD INDUSTRIAL CLASSIFICATION: TRUCKING (NO LOCAL) [4213] IRS NUMBER: 941444798 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-05046 FILM NUMBER: 02666636 BUSINESS ADDRESS: STREET 1: 3240 HILLVIEW AVE CITY: PALO ALTO STATE: CA ZIP: 94304 BUSINESS PHONE: 6504942900 MAIL ADDRESS: STREET 1: 1717 NW 21ST AVE CITY: PORTLAND STATE: OR ZIP: 97209 FORMER COMPANY: FORMER CONFORMED NAME: CNF TRANSPORTATION INC DATE OF NAME CHANGE: 19970509 FORMER COMPANY: FORMER CONFORMED NAME: CONSOLIDATED FREIGHTWAYS INC DATE OF NAME CHANGE: 19920703 8-K 1 q202_8k.txt 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 May 30, 2002 ----------------------------------- (Date of earliest event report) CNF Inc. ----------------------------------- (Exact name of registrant as specified in charter) Delaware 1-5046 94-1444798 ---------- ------ ---------- (State or other (Commission (IRS Employer jurisdiction of File Number) Identification incorporation or Number) organization) 3240 Hillview Avenue, Palo Alto, California 94304 --------------------------------------------------- (Address of principal executive offices) (zip code) Registrant's telephone number, including area code: (650) 494-2900 PAGE 2 Item 4. Changes in Registrant's Certifying Accountant. On May 30, 2002, CNF Inc. ("CNF") determined, for itself and its subsidiaries, to dismiss its independent auditors, Arthur Andersen LLP, and to engage the services of KPMG LLP as its new independent auditors. The change in auditors became effective on May 30, 2002. This determination followed CNF's decision to seek proposals from independent accountants to audit the financial statements of CNF and its consolidated subsidiaries, and was approved by CNF's Board of Directors upon the recommendation of its Audit Committee. KPMG LLP will audit the financial statements of CNF and its consolidated subsidiaries for the fiscal year ending December 31, 2002. During the two most recent fiscal years of CNF and its consolidated subsidiaries ended December 31, 2001, and the subsequent interim period through May 30, 2002, there were no disagreements between CNF and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter of the disagreement in connection with its reports. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the two most recent fiscal years of CNF ended December 31, 2001 or within the interim period through May 30, 2002. The audit reports of Arthur Andersen on the consolidated financial statements of CNF as of and for the fiscal years ended December 31, 2000 and 2001 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. A letter from Arthur Andersen is attached hereto as Exhibit 16.1. During the two most recent fiscal years of CNF ended December 31, 2001, and the subsequent interim period through May 30, 2002, CNF did not consult with KPMG LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. (c) Exhibits 16.1 Letter of Arthur Andersen LLP regarding change in certifying accountant. PAGE 3 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. CNF Inc. (Registrant) May 30, 2002 /s/Chutta Ratnathicam --------------------- Chutta Ratnathicam Senior Vice President and Chief Financial Officer EX-16 3 q202_16.txt EXHIBIT 16.1 Arthur Andersen LLP May 30, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read the second, third, and fourth paragraphs of Item 4 included in the Form 8-K dated May 30, 2002 of CNF Inc., to be filed with the Securities and Exchange Commission, and are in agreement with the statements contained therein. Very truly yours, /s/Arthur Andersen LLP ----------------------- Arthur Andersen LLP cc: Chutta Ratnathicam, Senior Vice President and Chief Financial Officer CNF Inc. -----END PRIVACY-ENHANCED MESSAGE-----