-----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, UW4Zg2Q1+A00dqkgkDgFiYuYw2vfSklRvwyRXZjJnLaAit8C22SIniI8PIlcnth5 plDCs9nA9V0+HnYZ2qOl7A== 0000912057-02-022092.txt : 20020528 0000912057-02-022092.hdr.sgml : 20020527 20020528170104 ACCESSION NUMBER: 0000912057-02-022092 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020514 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020528 FILER: COMPANY DATA: COMPANY CONFORMED NAME: WORLDCOM INC/GA// CENTRAL INDEX KEY: 0000723527 STANDARD INDUSTRIAL CLASSIFICATION: TELEPHONE COMMUNICATIONS (NO RADIO TELEPHONE) [4813] IRS NUMBER: 581521612 STATE OF INCORPORATION: GA FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 001-10415 FILM NUMBER: 02663791 BUSINESS ADDRESS: STREET 1: 500 CLINTON CENTER DRIVE CITY: CLINTON STATE: MS ZIP: 39056 BUSINESS PHONE: 6014605600 FORMER COMPANY: FORMER CONFORMED NAME: MCI WORLDCOM INC DATE OF NAME CHANGE: 19980914 FORMER COMPANY: FORMER CONFORMED NAME: WORLDCOM INC /GA/ DATE OF NAME CHANGE: 19970127 FORMER COMPANY: FORMER CONFORMED NAME: LDDS COMMUNICATIONS INC /GA/ DATE OF NAME CHANGE: 19930916 8-K/A 1 a2081150z8-ka.txt 8-K/A - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- 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 Date of Report (Date of earliest event reported): May 14, 2002 WorldCom, Inc. (Exact Name of Registrant as Specified in its Charter) Georgia 0-11258 58-1521612 (State or Other (Commission File (IRS Employer Jurisdiction of Number) Identification Incorporation) Number) 500 Clinton Center Drive Clinton, Mississippi 39056 (Address of Principal Executive Office) Registrant's telephone number, including area code: (601) 460-5600 - -------------------------------------------------------------------------------- - -------------------------------------------------------------------------------- ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. Effective May 14, 2002, at the recommendation of the Audit Committee, the Board of Directors of WorldCom, Inc. ("WorldCom") engaged KPMG LLP ("KPMG") as WorldCom's independent auditors. During the two most recent fiscal years and through May 14, 2002, WorldCom did not consult KPMG 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 the consolidated financial statements of WorldCom, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K. KPMG replaces the firm of Arthur Andersen LLP ("Arthur Andersen"), which WorldCom's Board of Directors and Audit Committee determined should be dismissed effective May 14, 2002. Arthur Andersen's reports on WorldCom's financial statements for the years ended December 31, 2001 and 2000 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. During the fiscal years ended December 31, 2001 and 2000, and in the subsequent period through the date of dismissal, there were no disagreements with Arthur Andersen on any matters of accounting principles or practices, financial statement disclosure, or auditing scope and procedures which, if not resolved to the satisfaction of Arthur Andersen, would have caused it to make reference to the matter in connection with their report on the financial statements. Additionally, during such periods there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K. WorldCom has requested, and Arthur Andersen has furnished, a letter addressed to the Securities and Exchange Commission stating that Arthur Andersen agrees with the statements made by WorldCom herein. A copy of that letter from Arthur Andersen to the Securities and Exchange Commission is filed as Exhibit 16.1 to this Current Report on Form 8-K. ITEM 7(c). EXHIBITS. See Exhibit Index. 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. WORLDCOM, INC. Date: May 28, 2002 By: /s/ Scott D. Sullivan -------------------------------- Scott D. Sullivan Chief Financial Officer EXHIBIT INDEX EXHIBIT NO. DESCRIPTION ----------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 28, 2002 EX-16.1 3 a2081150zex-16_1.txt EXHIBIT 16.1 Exhibit 16.1 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 28, 2002 Dear Sir/Madam: We have read the second, third and fourth paragraphs of Item 4 included in the Form 8-K/A dated May 14, 2002, of WorldCom, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP By /s/ Michael V. Landrum - ---------------------------- Michael V. Landrum Copy to: Scott D. Sullivan, Chief Financial Officer WorldCom, Inc. -----END PRIVACY-ENHANCED MESSAGE-----