-----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, HpdFtUxiJbVMUTbaXgxzHer2jhP5j/dUcsthJhuDTQ1b8qFpZFmrMlLiD5OKbhf8 3xjhKLr7/32iVZ6/O+gQ5Q== 0000881453-97-000119.txt : 19970912 0000881453-97-000119.hdr.sgml : 19970912 ACCESSION NUMBER: 0000881453-97-000119 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 19970903 ITEM INFORMATION: FILED AS OF DATE: 19970910 SROS: NONE FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMERICAN SKANDIA LIFE ASSURANCE CORP/CT CENTRAL INDEX KEY: 0000881453 STANDARD INDUSTRIAL CLASSIFICATION: INSURANCE CARRIERS, NEC [6399] IRS NUMBER: 061241288 STATE OF INCORPORATION: CT FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: SEC FILE NUMBER: 033-44202 FILM NUMBER: 97678051 BUSINESS ADDRESS: STREET 1: ONE CORPORATE DRIVE CITY: SHELTON STATE: CT ZIP: 06484 BUSINESS PHONE: 2039261888 MAIL ADDRESS: STREET 1: ONE CORPORATE DRIVE CITY: SHELTON STATE: CT ZIP: 06484 8-K 1 FORM 8-K CHANGE OF CERTIFYING ACCOUNTANT 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) September 3, 1997 ------------------------------------------------------------------ American Skandia Life Assurance Corporation ------------------------------------------- (Exact Name of Registrant as Specified in Its Charter) ------------------------------------------------------ Connecticut ---------------------------------------------- (State or Other Jurisdiction of Incorporation) 33-44202 06-1241288 --------------------------------------------------------------------- (Commission File Numbers) (IRS Employer Identification No.) --------------------------------- One Corporate Drive, Shelton, Connecticut 06484 ------------------------------------------------- (Address of Principal Executive Offices) Zip Code (203) 926-1888 ---------------------------------------------------- (Registrant's Telephone Number, Including Area Code) Not Applicable ------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) Item 1. Changes in Control of Registrant. Not Applicable Item 2. Acquisition or Disposition of Assets. Not Applicable Item 3. Bankruptcy or Receivership. Not Applicable Item 4. Changes in Registrant's Certifying Accountant. American Skandia Life Assurance Corporation ("ASLAC") is the indirect wholly owned subsidiary of Skandia Insurance Company Ltd. ("SICL") (ASLAC having issued no publicly held securities). SICL is organized under the laws of and domiciled in Sweden. SICL, by vote of its shareholders on May 6, 1997, changed auditors, effective May 6, from Deloitte & Touche LLPC ("Deloitte & Touche") to Ernst & Young LLP ("Ernst & Young"). SICL requested management of ASLAC to likewise appoint Ernst & Young to conduct the audit of ASLAC's financial statements for 1997. After review, the Audit Committee of the Board of Directors of ASLAC recommended the proposed change of accountants be effected. As of September 3, 1997, (a) Ernst & Young will commence its engagement as principal accountant to audit ASLAC's financial statements, (b) Deloitte & Touche LLP ("Deloitte & Touche") will cease to serve as ASLAC's independent accountants. Deloitte & Touche's report on ASLAC's financial statements for each of the years ended December 31, 1996 and 1995 did not contain an adverse opinion or a disclaimer of opinion, nor were its opinions qualified or modified as to uncertainty, audit scope, or accounting principles. During ASLAC's two most recent fiscal years, and the subsequent interim periods preceding the discontinuance of their services, there were no disagreements with Deloitte & Touche on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which, if not resolved to the satisfaction of Deloitte & Touche, would have caused it to make reference to the subject matter of the disagreement(s) in connection with its report(s). During ASLAC's two most recent fiscal years, and all subsequent interim periods preceding the discontinuance of the services of Deloitte & Touche, no event occurred of the nature described in Item 304(a) (1) (v) (A) through (D) of Regulation S-K. ASLAC provided Deloitte & Touche with a copy of this report on Form 8-K as required by Item 304(a)(3) of Regulation S-K. Item 5. Other Events. Not Applicable Item 6. Resignations of Registrant's Directors. Not Applicable Item 7. Financial Statements and Exhibits. Not Applicable Item 8. Change in Fiscal Year. Not Applicable Item 9. Sales of Equity Securities Pursuant to Regulation S. Not Applicable SIGNATURE 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. American Skandia Life Assurance Corporation (Registrant) By: /s/Thomas M. Mazzaferro --------------------------- Thomas Mazzaferro Executive Vice President and Chief Financial Officer Date: September 9, 1997 EX-16 2 LETTER TO SEC FROM DELOITTE & TOUCHE Letter of Deloitte & Touche EXHIBIT INDEX September 5, 1997 Securities and Exchange Commission Mail Stop 9-5 450 5th Street, NW Washington DC 20549 Dear Sirs/Madams: We have read and agree with the comments in Item 4 of Form 8-K of American Skandia Life Assurance Corporation dated September 3, 1997. Yours truly, By: /s/Deloitte & Touche LLP - ---------------------------- Deloitte & Touche LLP -----END PRIVACY-ENHANCED MESSAGE-----