-----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, KV3KGCw9S6f6BzUipIlobmED6vJhmATDncR3b7/dI+oNa2t+YbXCe3O3jnZucn9i Zz6hVHMxBiU+i+ST0gjjMw== 0000950133-02-002026.txt : 20020516 0000950133-02-002026.hdr.sgml : 20020516 20020516091823 ACCESSION NUMBER: 0000950133-02-002026 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020506 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020516 FILER: COMPANY DATA: COMPANY CONFORMED NAME: LAFARGE NORTH AMERICA INC CENTRAL INDEX KEY: 0000716783 STANDARD INDUSTRIAL CLASSIFICATION: CEMENT, HYDRAULIC [3241] IRS NUMBER: 581290226 STATE OF INCORPORATION: MD FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-08584 FILM NUMBER: 02654237 BUSINESS ADDRESS: STREET 1: 12950 WORLDGATE DR. SUITE 500 CITY: HERNDON STATE: VA ZIP: 20170 BUSINESS PHONE: 7034803600 MAIL ADDRESS: STREET 1: 12950 WORLDGATE DR. SUITE 500 CITY: HERNDON STATE: VA ZIP: 20170 8-K/A 1 w60653e8-ka.txt CURRENT REPORT UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 0-11936 Date of Report (Date of earliest event reported): May 6, 2002 LAFARGE NORTH AMERICA INC. Incorporated in Maryland 12950 Worldgate Drive, Suite 500 Herndon, Virginia 20170 (703) 480-3600 I.R.S. Employer Identification No. 58-1290226 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On May 6, 2002, Lafarge North America Inc. ("Lafarge") decided to dismiss its independent auditors, Arthur Andersen LLP ("Arthur Andersen"), and to engage Ernst & Young LLP to serve as its new independent auditors for the fiscal year ended December 31, 2002. The change in auditors became effective May 15, 2002 upon the filing of Lafarge's Form 10-Q for the quarter ended March 31, 2002 with the U.S. Securities and Exchange Commission. This decision was recommended by Lafarge's Audit Committee and approved by Lafarge's Board of Directors. Arthur Andersen's reports on Lafarge's consolidated financial statements for each of the years ended December 31, 2001 and December 31, 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles. During the years ended December 31, 2001 and 2000 and the interim period between December 31, 2001 and the effective date of Arthur Andersen's dismissal, there were no disagreements between Lafarge and Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their report for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. Lafarge has provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Arthur Andersen's letter, dated May 15, 2002, stating its agreement with such statements. During the years ended December 31, 2001 and 2000 and through the date of this Form 8-K, neither Lafarge nor anyone acting on its behalf consulted Ernst & Young LLP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Lafarge's consolidated financial statements, or any other matters or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits. Exhibit Number Description -------------- ----------- 16 Letter from Arthur Andersen LLP regarding change in certifying accountant 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. LAFARGE NORTH AMERICA INC. By: /s/ Larry J. Waisanen ------------------------- Larry J. Waisanen Executive Vice President and Chief Financial Officer Date: May 16, 2002 EX-16 3 w60653ex16.txt LETTER FROM ARTHUR ANDERSEN LLP Exhibit 16 [Arthur Andersen LLP Letterhead] May 15, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir: We have read the first, second, third and fourth paragraphs of Item 4 included in the Form 8-K dated May 6, 2002 of Lafarge North America Inc. 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: Larry J. Waisanen Executive Vice President and Chief Financial Officer, Lafarge North America -----END PRIVACY-ENHANCED MESSAGE-----