-----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, QEXoHaxwMBLdnV072dY7RJ9FmTOZFWbGKK8ZHS58ILsrt4QOVEYLbLahvDaxR6sE qe2CN9lGPI2oTe/wQL87HA== 0000318673-05-000006.txt : 20050503 0000318673-05-000006.hdr.sgml : 20050503 20050503114152 ACCESSION NUMBER: 0000318673-05-000006 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 3 CONFORMED PERIOD OF REPORT: 20050429 ITEM INFORMATION: Changes in Registrant.s Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20050503 DATE AS OF CHANGE: 20050503 FILER: COMPANY DATA: COMPANY CONFORMED NAME: SECURITY NATIONAL FINANCIAL CORP CENTRAL INDEX KEY: 0000318673 STANDARD INDUSTRIAL CLASSIFICATION: FINANCE SERVICES [6199] IRS NUMBER: 870345941 STATE OF INCORPORATION: UT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-09341 FILM NUMBER: 05793617 BUSINESS ADDRESS: STREET 1: PO BOX 57220 CITY: SALT LAKE CITY STATE: UT ZIP: 84157 BUSINESS PHONE: 8012641060 MAIL ADDRESS: STREET 1: PO BOX 57220 CITY: SALT LAKE CITY STATE: UT ZIP: 84157 FORMER COMPANY: FORMER CONFORMED NAME: SNL FINANCIAL CORP DATE OF NAME CHANGE: 19910401 8-K 1 snf8k05.txt FOR TANNER CO RESIGNING 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, 2005 SECURITY NATIONAL FINANCIAL CORPORATION (Exact name of registrant as specified in this Charter) Utah 0-9341 87-0345941 - ---------------------------- ----------------------- --------------- (State or other jurisdiction (Commission File Number) (IRS Employer jurisdiction of incorporation) Identification No.) 5300 South 360 West, Salt Lake City, Utah 84123 - ------------------------------------------ ----------- (Address of principal executive offices) (Zip Code) Registrant's Telephone Number, Including Area Code: (801) 264-1060 -------------- Does Not Apply (Former name or former address, if changed since last report) ITEM 4.01 Changes in Registrant's Certifying Accountant. On April 26, 2005, Security National Financial Corporation (the "Company") ceased its independent auditor relationship with Tanner LC ("Tanner"). The cessation of the Company's relationship with Tanner was due to the five-year partner rotation requirement mandated by the Sarbanes-Oxley Act and the determination by Tanner that in the future it would be unable to maintain the necessary industry expertise to continue as independent auditors for the Company. (A letter from Tanner is attached to this filing as an exhibit.) During the fiscal years ended December 31, 2004 and 2003 and the subsequent interim period preceding the cessation of the relationship with Tanner, there were no disagreements (as defined in Item 304(a)(1)(iv) of Regulation S-K) with Tanner on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedures or any reportable events (as described in Item 304(a)(1)(v) of Regulation S-K), which disagreement, if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreement in connection with its report. In addition, the reports by Tanner on the balance sheet as of December 31, 2004, and the related statements of operations, stockholders' equity, and cash flows for each of the two years in the period ended December 31, 2004, 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. Pursuant to Item 304 of Regulation S-K, the Company submitted a copy of this Form 8-K to Tanner prior to filing with the Commission. ITEM 9.01 Financial Statements and Exhibits (c) Exhibits 16.1 Letter from Tanner LC dated April 26, 2005 recognizing the cessation of the independent auditor relationship. 16.2 Letter from Tanner LC dated April 29, 2005 agreeing with the statements in the Form 8-K. 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. SECURITY NATIONAL FINANCIAL CORPORATION --------------------------------------- (Registrant) Date: May 2, 2005 By: /s/ Scott M. Quist ------------------- Scott M. Quist, President and Chief Operating Officer EX-16 2 tnrltr162.txt Exhibit 16.2 [Tanner LC Letterhead] April 29, 2005 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We have read the statements included under Item 4.01 in the Form 8-K dated April 29, 2005, of Security National Financial Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements therein insofar as they relate to our firm. Very truly yours, /s/ Tanner LC EX-16 3 tnrltr161.txt Exhibit 16.1 [Tanner LC Letterhead] April 26, 2005 Mr. Scott M. Quist President and Chief Operating Officer Southern Security Life Insurance Company 5300 South 360 West, Suite 250 Salt Lake City, UT 84123 Dear Mr. Quist: This is to confirm that the client-auditor relationship between Southern Security Life Insurance Company (Commission File Number 2-35669) and Tanner LC, independent registered public accounting firm, has ceased. Sincerely, /s/ Tanner LC Tanner LC cc: Office of the Chief Accountant PCAOB Letter File Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, NW Washington, DC 20549 -----END PRIVACY-ENHANCED MESSAGE-----