0000277638-01-500022.txt : 20011026 0000277638-01-500022.hdr.sgml : 20011026 ACCESSION NUMBER: 0000277638-01-500022 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011019 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20011019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: DAVEY TREE EXPERT CO CENTRAL INDEX KEY: 0000277638 STANDARD INDUSTRIAL CLASSIFICATION: AGRICULTURE SERVICES [0700] IRS NUMBER: 340176110 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-11917 FILM NUMBER: 1762397 BUSINESS ADDRESS: STREET 1: 1500 N MANTUA ST STREET 2: P O BOX 5193 CITY: KENT STATE: OH ZIP: 44240-5193 BUSINESS PHONE: 3306739511 MAIL ADDRESS: STREET 1: 1500 NORTH MANTUA STREET STREET 2: P O BOX 5193 CITY: KENT STATE: OH ZIP: 44240-5193 8-K 1 oct198k.htm FORM 8-K FOR PERIOD OCTOBER 19, 2001 9

 

 

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): October 19,2001


THE DAVEY TREE EXPERT COMPANY
(Exact name of Registrant as specified in its charter)

Ohio

0-11917

34-0176110

(State of Incorporation)

(Commission File Number)

(I.R.S. Employer Identification No.)

 

 

 

1500 North Mantua Street

 

 

P.O. Box 5193

 

 

Kent, Ohio

 

44240-5193

(Address of principal executive offices)

 

(Zip Code)

 

 

 

Registrant's telephone number, including area code: (330) 673-9511

 

 

 

Items 1 through 3, 5, 6, 8 and 9 are not included because they are inapplicable.

ITEM 4. Changes in Registrant's Certifying Accountants

At a meeting held on September 14, 2001, the Board of Directors of the Company authorized management to engage Ernst & Young LLP as its independent auditors for the fiscal year ending December 31, 2001 to replace the firm of Deloitte & Touche LLP. Deloitte & Touche LLP was notified and dismissed as auditors of the Company on October 12, 2001. The audit committee of the Board of Directors recommended the change in auditors on September 24, 2001. The reports of Deloitte & Touche LLP on the Company's financial statements for the past two fiscal 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. In connection with the audits of the Company's financial statements for each of the two fiscal years ended December 31, 2000, and in the subsequent interim period preceding their dismissal, there were no disagreements with Deloitte & Touche LLP on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of Deloitte & Touche LLP would have caused Deloitte & Touche LLP to make reference to this matter in their report. The Company has requested Deloitte & Touche LLP to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter will be filed by amendment.

The dismissal of Deloitte & Touche LLP, while not related in any way to their performance as auditor, was directly related to their role as consultants during the Company's implementation of its enterprise-wide information system from 1997 through 1999. The Company is evaluating any rights it may have with Deloitte & Touche LLP in conjunction with that implementation.

ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits.

(a) Not applicable

(b) Not applicable

(c) Not applicable

 

 

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.

 

 

THE DAVEY TREE EXPERT COMPANY

 

 

 

 

BY:

/s/ David E. Adante                              

 

 

David E. Adante

 

 

Executive Vice President, CFO and

 

 

Secretary

 

 

 

 

BY:

/s/ Bradley L. Comport                         

 

 

Bradley L. Comport

 

 

Treasurer

 

October 19, 2001

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