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) |
|||
April 16, 2002 |
|||
|
|||
|
|||
NATIONAL RURAL UTILITIES COOPERATIVE FINANCE CORPORATION |
|||
(Exact name of registrant as specified in its charter) |
|||
|
|||
|
|||
District of Columbia |
1-7102 |
52-0891669 |
|
(state or other jurisdiction |
(Commission File Number) |
(I.R.S. Employer Identification No.) |
|
|
|||
Woodland Park, 2201 Cooperative Way, Herndon, VA |
20171-3025 |
||
(Address of principal executive offices) |
(Zip Code) |
||
|
|||
Registrant's telephone number, including area code: (703) 709-6700 |
|||
|
|||
(Former name or former address, if changed since last report) |
|||
|
Item 4. |
Changes in Registrant's Certifying Accountant |
|
On April 16, 2002, National Rural Utilities Cooperative Finance Corporation ("CFC") rescinded an earlier decision to retain Arthur Andersen LLP ("Arthur Andersen") as independent public accountants for the audit of its fiscal year ending May 31, 2002. |
||
On April 16, 2002, CFC engaged Ernst & Young LLP ("Ernst & Young") as independent public accountants for the audit of its fiscal year ending May 31, 2002. |
||
There have been no disagreements with Arthur Andersen in the previous two fiscal year audits or the subsequent interim period on any matter of accounting principles or procedures, financial statement disclosure or auditing scope or procedure which if not resolved to Arthur Andersen's satisfaction would have caused it to make reference to the subject matter of the disagreement in connection with its report. During that period there were no "reportable events" (as defined in Item 304(a)(1)(v) of Regulation S-K). CFC did not (nor did anyone on its behalf) consult with Ernst & Young regarding any matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. |
||
Item 7. |
Financial Statements, Proforma Financial Information and Exhibits |
|
(c) |
Exhibits |
|
16.1 Letter from Arthur Andersen Regarding Changes in Certifying Accountant |
||
SIGNATURE |
||
|
||
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. |
||
|
||
|
||
NATIONAL RURAL UTILITIES COOPERATIVE |
||
FINANCE CORPORATION |
||
/s/ Angelo Salera |
||
Angelo Salera |
||
Acting Chief Financial Officer |
||
(Principal Financial Officer) |
||
Dated: April 22, 2002 |
||
EXHIBIT |
||
Concurring Letter from Independent Auditor |
||
April 19, 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 Item 4 included in the Form 8-K dated April 16, 2002 of National Rural Utilities Cooperative Finance Corporation filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. |
||
Very truly yours, |
||
ARTHUR ANDERSEN LLP |
||
By |
/s/ Randall B. Johnston |
|
Randall B. Johnston |
||