0000930661-01-502123.txt : 20011030 0000930661-01-502123.hdr.sgml : 20011030 ACCESSION NUMBER: 0000930661-01-502123 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20011012 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20011026 FILER: COMPANY DATA: COMPANY CONFORMED NAME: HENDERSON CITIZENS BANCSHARES INC CENTRAL INDEX KEY: 0000878355 STANDARD INDUSTRIAL CLASSIFICATION: NATIONAL COMMERCIAL BANKS [6021] IRS NUMBER: 752371232 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 033-42286 FILM NUMBER: 1767707 BUSINESS ADDRESS: STREET 1: 201 WEST MAIN ST STREET 2: PO BOX 1009 CITY: HENDERSON STATE: TX ZIP: 75653 BUSINESS PHONE: 9036578521 MAIL ADDRESS: STREET 1: 201 WEST MAIN ST STREET 2: P O BOX 1009 CITY: HENDERSON STATE: TX ZIP: 75653 8-K 1 d8k.txt FORM 8-K =============================================================================== 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 12, 2001 ---------------- HENDERSON CITIZENS BANCSHARES, INC. ------------------------------------------------------------------------------- (Exact name of registrant as specified in its charter) Texas 33-42286 75-2371232 ---------------------------------------------------------------------------- (State or other (Commission (I.R.S. Employer Jurisdiction of File Number) Identification No.) Incorporation) 201 West Main Street, Henderson, Texas 75653 ---------------------------------------------------------------------------- (Address of principal executive offices) (Zip Code) ---------------------------------------------------------------------------- (903) 657-8521 ---------------------------------------------------------------------------- (Registrant's telephone number, including area code) ---------------------------------------------------------------------------- Not Applicable ---------------------------------------------------------------------------- (Former name or former address, if changed since last report) ---------------------------------------------------------------------------- =============================================================================== Item 4. Changes in Registrant's Certifying Accountant. Item 4. Change in Registrant's Certifying Accountant. 1. On October 12, 2001, Henderson Citizens Bancshares, Inc. (the "Registrant") was notified that the partners and employees of Fisk & Robinson, P.C. had joined McGladrey & Pullen, LLP, that the accounting firm of Fisk & Robinson, P.C. would no longer provide auditing services and, therefore, such firm would no longer be the independent auditor for the Registrant. McGladrey & Pullen, LLP was subsequently appointed as the Registrant's new auditor. 2. The auditor's report from Fisk & Robinson, P.C. for the Registrant's past fiscal year ended December 31, 2000 (years prior to 2000 were audited by other auditors) did not contain an adverse opinion or a disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope, or accounting principles. 3. The decision to engage McGladrey & Pullen, LLP was approved by the board of directors of the Registrant. 4. During the Registrant's two most recent fiscal years and the subsequent interim period preceding the change, there have been no disagreements with Fisk & Robinson, P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. 5. The Registrant has requested Fisk & Robinson, P.C. to furnish a letter addressed to the Commission stating whether it agrees with the statements made in this Item. Such letter is included in an exhibit to this Form 8-K. Item 7. Financial Statements and Exhibits. (a) - (b) Not applicable. (c) Exhibits - The following materials are filed as exhibits to this Current Report on Form 8-K: Exhibit No. Document Description ----------- ----------------------------- 16.1 Letter from Fisk & Robinson, P.C., dated October 26, 2001, 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 hereunto duly authorized. HENDERSON CITIZENS BANCSHARES, INC. (Registrant) Date: October 26, 2001 By: /s/ Milton S. McGee, Jr. ---------------------------------------- Milton S. McGee, Jr., President EX-16.1 3 dex161.txt FISK & ROBINSON LETTER Exhibit 16.1 October 26, 2001 Securities and Exchange Commission Washington, D.C. 20549 Gentlemen: We were previously the independent accountants for Henderson Citizens Bancshares, Inc. (Commission File Number 33-42286), and on February 23, 2001 we reported on the consolidated financial statements of Henderson Citizens Bancshares, Inc. and Subsidiaries as of and for the year ended December 31, 2000. On October 12, 2001, we informed Henderson Citizens Bancshares, Inc. that our partners and employees had joined McGladrey & Pullen, LLP and we would no longer be the independent auditor for Henderson Citizens Bancshares, Inc. We have read the Henderson Citizens Bancshares, Inc. statements included under Item 4 of its Form 8-K dated October 26, 2001, and we agree with such statements. Fisk & Robinson, P.C. Dallas, Texas October 26, 2001