-----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, It/xncpVG91DgGyV4o+9bi9083BefsLZH9hPFvxzW9t0rVnpBFeHtbYrT/zZOQOk GeJsAbsO8ENPXsLaVZuRTw== 0000950144-95-002841.txt : 19951017 0000950144-95-002841.hdr.sgml : 19951017 ACCESSION NUMBER: 0000950144-95-002841 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19951009 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 19951016 SROS: NASD FILER: COMPANY DATA: COMPANY CONFORMED NAME: POE & BROWN INC CENTRAL INDEX KEY: 0000079282 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE AGENTS BROKERS & SERVICES [6411] IRS NUMBER: 590864469 STATE OF INCORPORATION: FL FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-07201 FILM NUMBER: 95580896 BUSINESS ADDRESS: STREET 1: 702 N FRANKLIN CITY: TAMPA STATE: FL ZIP: 33601 BUSINESS PHONE: 9042529601 MAIL ADDRESS: STREET 1: 220 S RIDGEWOOD AVENUE CITY: DAYTONA BEACH STATE: FL ZIP: 32114 FORMER COMPANY: FORMER CONFORMED NAME: POE & ASSOCIATES INC DATE OF NAME CHANGE: 19920703 8-K 1 POE & BROWN, INC. FORM 8-K 1 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): October 9, 1995 POE & BROWN, INC. - ------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Florida 0-7201 59-0864469 (State or other jurisdiction (Commission File Number) (IRS Employer of incorporation) Identification No.)
220 S. Ridgewood Avenue, Daytona Beach, Florida 32114 - ------------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (904) 239-7250 ------------------------- N/A - ------------------------------------------------------------------------------- (Former name or former address, if changed since last report) 2 Item 4. Changes in Registrant's Certifying Accountant Effective October 9, 1995, Poe & Brown, Inc. (the "Company") appointed Arthur Andersen & Company, LLP as its independent accountants for the remainder of 1995. The Company's Audit Committee recommended the appointment, which was approved by the Board of Directors. The Board of Directors did not renew the engagement of Ernst & Young LLP, the Company's former independent accountants. The report of Ernst & Young on the Company's financial statements for the past two years contained no adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal years, and through the date of this Report, there has been no disagreement with Ernst & Young on any matter of disclosure, or auditing scope or procedure, which disagreement, if not resolved to Ernst & Young's satisfaction, would have caused it to make reference to the subject matter of the disagreement in connection with its report. The Company has provided Ernst & Young with a copy of the disclosures contained in this Report and has requested that Ernst & Young furnish it with a letter addressed to the Securities and Exchange Commission (the "SEC") stating whether it agrees with the above statements. A copy of Ernst & Young's letter to the SEC, dated October 16, 1995, is filed as Exhibit 16 to this Report. Item 7. Financial Statements and Exhibits (c) Exhibits. Exhibit Number Description -------------- ----------- 16 Letter from Ernst & Young LLP, the registrant's former independent accountants 3 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. POE & BROWN, INC. (Registrant) By: /s/ James A. Orchard --------------------------------------- James A. Orchard, Vice President, Chief Financial Officer, and Treasurer Date: October 16, 1995 EX-16 2 LETTER FROM ERNST & YOUNG LLP 1 EXHIBIT 16 LETTER FROM ERNST & YOUNG LLP October 16, 1995 Securities and Exchange Commission 450 Fifth Street N.W. Washington, D.C. 20549 Gentlemen: We have read Item 4 of Form 8-K dated October 9, 1995, of Poe & Brown, Inc. and are in agreement with the statements contained in the second paragraph of Item 4. We have no basis to agree or disagree with other statements of the registrant contained therein. Yours very truly, /s/ Ernst & Young LLP --------------------- Ernst & Young LLP -----END PRIVACY-ENHANCED MESSAGE-----