-----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, Qi5WXQ4VWpCRXVHE7jiwihjOcMhAXP64oxWCk6s6ta1m+8WeRYLgM1Y5lG1Wy9eo MB5Aky+EBHKMRgWiURfIFw== 0000007623-03-000004.txt : 20030313 0000007623-03-000004.hdr.sgml : 20030313 20030313142324 ACCESSION NUMBER: 0000007623-03-000004 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030313 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20030313 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ARTS WAY MANUFACTURING CO INC CENTRAL INDEX KEY: 0000007623 STANDARD INDUSTRIAL CLASSIFICATION: FARM MACHINERY & EQUIPMENT [3523] IRS NUMBER: 420920725 STATE OF INCORPORATION: DE FISCAL YEAR END: 0531 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-05131 FILM NUMBER: 03602185 BUSINESS ADDRESS: STREET 1: P O BOX 288 CITY: ARMSTRONG STATE: IA ZIP: 50514 BUSINESS PHONE: 7128643131 MAIL ADDRESS: STREET 1: P O BOX 288 CITY: ARMSTRONG STATE: IA ZIP: 50514 8-K/A 1 march038k.txt United States Securities and Exchange Commission Washington D.C. 20549 FORM 8-K/A Date of Report March 5, 2003 Art's-Way Manufacturing Co., Inc. Delaware 000-05131 42-0920725 (State jurisdiction (Commission file Number) (IRS Employer of Incorporation) Identification No.) Highway 9 West, Armstrong, Iowa 50514 Item 4. Change to the Registrant's Certifying Accountant On March 5, 2003, Art's-Way Manufacturing Co., Inc. dismissed KPMG, LLP ("KPMG") as the Company's principal accountants and engaged McGladrey & Pullen, LLP as the principal accountants. The decision to change principal accountants was recommended by the Audit Committee and approved by the Board of Directors. In connection with the audits of the two fiscal years ended November 30, 2002 and 2001, and the subsequent interim period through March 5, 2003, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreement, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreement in connection with its reports. The audit reports of KPMG on the financial statements of the Company as of and for the years ended November 30, 2002 and 2001 did not contain an adverse opinion or disclaimer of opinion, nor were the reports qualified or modified as to audit scope or accounting principles. On March 5, 2003 the Company engaged McGladrey & Pullen, LLP as the Company's new principal accountants for the fiscal year 2003. The Registrant did not consult with McGladrey & Pullen, LLP regarding any matters prior to its engagement. Item 7. Financial Statements and Exhibits (a) Financial statements of business acquired. Not Applicable (b) Pro Forma financial information Not Applicable (c) Index to Exhibits. Exhibit 16. Letter from KPMG LLP pursuant to item 304 (a) (3) of regulation S-B 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. Art's-Way Manufacturing Co., Inc. By signed: (s) John C. Breitung John C. Breitung President EX-16 3 exh168ka.txt Exhibit 16 March 5, 2003 Securities and Exchange Commission Washington, D.C. 20549 Ladies and Gentlemen: We were previously principal accountants for Art's-Way Manufacturing Co., Inc. and, under the date of January 8, 2003 (except as to notes 7 and 17, which were as of February 25, 2003), we reported on financial statements of Art's-Way Manufacturing Co., Inc. as of and for the years ended November 30, 2002 and 2001. On March 5, 2003, our appointment as principal accountants was terminated. We have read Art's-Way Manufacturing Co., Inc.'s statements included under Item 4 of its Form 8-k dated March 5, 2003, and we agree with such statements, except that we are not in a position to agree or disagree with Art's-Way Manufacturing Co., Inc's statement that the change was recommended by the Audit Committee and approved by the Board of Directors and except that we are not in position to agree or disagree with Art's-Way Manufacturing Co., Inc's statement that McGladrey & Pullen, LLP was engaged and not consulted regarding any matters prior to being engaged as new principal accountants. Very truly yours, KPMG LLP -----END PRIVACY-ENHANCED MESSAGE-----