-----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, DH3IKijJqxmvrHJggPKbJhtfhut9k4fLMzf6F/hQuYmoO9+7vZa+gwn3D5sjXlPT UTq7uiV3VdtzfeHQTR8w6g== 0000354647-04-000058.txt : 20040507 0000354647-04-000058.hdr.sgml : 20040507 20040507140016 ACCESSION NUMBER: 0000354647-04-000058 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040430 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040507 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CVB FINANCIAL CORP CENTRAL INDEX KEY: 0000354647 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 953629339 STATE OF INCORPORATION: CA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-10140 FILM NUMBER: 04788313 BUSINESS ADDRESS: STREET 1: 701 N HAVEN AVE STE 350 CITY: ONTARIO STATE: CA ZIP: 91764 BUSINESS PHONE: 9099804030 MAIL ADDRESS: STREET 1: 701 N HAVEN AVENUE CITY: ONTARIO STATE: CA ZIP: 91764 8-K 1 form8kaccountants.htm FORM 8-K ACCOUNTANTS Form 8-K Accountants

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 30, 2004

CVB FINANCIAL CORP.
(Exact name of registrant as specified in its charter)

California
(State or other jurisdiction of incorporation or organization)

95-3629339
(I.R.S. employer identification number)

Commission file number: 0-10140

701 North Haven Avenue
Ontario, California 91764
(Address of principal executive offices and zip code)

Registrant’s telephone number, including area code: (909) 980-4030

Not Applicable
(Former name or former address, if changed since last report)

Item 4.      Changes in Registrant’s Certifying Accountant

        On April 30, 2004, Deloitte & Touche, LLP notified the Company that it has declined to stand for reelection as the Company’s independent auditors. The reports of Deloitte & Touche, LLP on the consolidated financial statements of the Company and its subsidiaries for the Company’s last two fiscal years did not contain an adverse opinion or a disclaimer of opinion, nor were they modified or qualified as to uncertainty, audit scope, or accounting principles in any respect. The decision to decline to stand for reelection was made by Deloitte & Touche, LLP and, accordingly, no action was taken by the Company’s audit committee to recommend or approve this change of accountants. During the Company’s last two fiscal years and through the interim period ended April 30, 2004, there were no disagreements between the Company and Deloitte & Touche, LLP 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 Deloitte & Touche, LLP, would have caused it to make reference to the subject matter of the disagreement in connection with its reports. Deloitte & Touche, LLP has reviewed this report. In this regard, Deloitte & Touche, LLP has provided the Company with the letter attached hereto as Exhibit 16.1.

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

                 (a)    Financial Statements

                          Not Applicable

                  (b)    Pro Forma Financial Information

                          Not Applicable

                  (c)    Exhibits

                          16.1 Letter from Deloitte & Touche, LLP

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.

CVB FINANCIAL CORP.
(Registrant)

   
Date:     May 6, 2004 By: /s/ D. Linn Wiley
  D. Linn Wiley,
  President and Chief Executive Officer

EXHIBIT INDEX

16.1           Letter from Deloitte & Touche, LLP

 EX-16 2 exhibit161.htm EXHIBIT 16.1 Exhibit 16.1

May 7, 2004

Securities and Exchange Commission
Mail Stop 11-3
450 5th Street, N.W.
Washington, D.C. 20549

Dear Sirs/Madams:

We have read Item 4 of CVB Financial Corp.‘s Form 8-K dated May 7, 2004, and we agree with the statements made therein.

Yours truly,

/s/ DELOITTE & TOUCHE LLP

DELOITTE & TOUCHE LLP
Los Angeles, California

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