-----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, NdP8XlJA2nOtv8i7oeNQfHaZwRZ+TRZcli3JbjKT9ntTY1KAdsrsr6W7gjYSCsx7 lmI7Gm0k31p/4k+CsVBGqg== 0000950134-02-006142.txt : 20020524 0000950134-02-006142.hdr.sgml : 20020524 20020524154305 ACCESSION NUMBER: 0000950134-02-006142 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020430 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020524 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AMEDISYS INC CENTRAL INDEX KEY: 0000896262 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-HOME HEALTH CARE SERVICES [8082] IRS NUMBER: 113131700 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-24260 FILM NUMBER: 02662278 BUSINESS ADDRESS: STREET 1: 11100 MEAD ROAD STE 300 CITY: BATON ROUGE STATE: LA ZIP: 70816 BUSINESS PHONE: 2252922031 MAIL ADDRESS: STREET 1: 11100 MEAD ROAD STE 300 CITY: BATON ROUGE STATE: LA ZIP: 70816 FORMER COMPANY: FORMER CONFORMED NAME: M&N CAPITAL CORP DATE OF NAME CHANGE: 19930125 FORMER COMPANY: FORMER CONFORMED NAME: ANALYTICAL NURSING MANAGEMENT CORP DATE OF NAME CHANGE: 19940819 8-K/A 1 d97166a1e8vkza.txt AMENDMENT TO FORM 8-K U.S. 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): April 30, 2002 AMEDISYS, INC. -------------- (Exact Name of Registrant as Specified in Charter) DELAWARE -------- (State or Other Jurisdiction of Incorporation or Organization) 0-24260 11-3131700 ------- ---------- (Commission File Number) (I.R.S. Employer Identification No.) 11100 MEAD ROAD, SUITE 300, BATON ROUGE, LA 70816 ------------------------------------------------- (Address of principal executive offices including zip code) (225) 292-2031 -------------- (Registrant's telephone number, including area code) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On April 30, 2002, the Board of Directors of Amedisys, Inc. (the "Company"), upon recommendation by the Audit Committee, dismissed Arthur Andersen LLP ("Andersen") as the Company's independent auditors. Also effective April 30, 2002, the Board of Directors, upon recommendation by the Audit Committee, selected KPMG LLP ("KPMG") to serve as the Company's independent auditors for fiscal year 2002. At that time, the definitive engagement of KPMG was contingent upon the completion of KPMG's standard client evaluation procedures. These procedures were completed on May 24, 2002. During the years ended December 31, 2001 and 2000 and through the date of this Form 8-K, there were no disagreements with Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with their reports. None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the Company's two most recent fiscal years ended December 31, 2001 and through the date hereof. The audit reports of Andersen on the Company's consolidated financial statements for the fiscal years ended December 31, 2001 and 2000 did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. The Company has provided Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16.1 is a copy of Andersen's letter, dated May 24, 2002, stating its agreement with such statements. During the years ended December 31, 2001 and 2000 and through the date hereof, the Company did not consult with KPMG regarding any matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (c) Exhibits. The following exhibit is filed herewith:
Exhibit No. Description ------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 24, 2002.
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. AMEDISYS, INC. By: /s/ LARRY R. GRAHAM --------------------------------------- Larry R. Graham Principal Accounting and Financial Officer DATE: May 24, 2002 INDEX TO EXHIBITS
Exhibit Number Description ------- ----------- 16.1 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 24, 2002.
EX-16.1 3 d97166a1exv16w1.txt LETTER FROM ARTHUR ANDERSEN LLP DATED MAY 24, 2002 EXHIBIT 16.1 [ANDERSEN LOGO HERE] May 24, 2002 Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read Item 4 included in the Form 8-K/A dated May 24, 2002 of Amedisys, Inc. filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, ARTHUR ANDERSEN LLP /s/ ARTHUR ANDERSEN LLP ___________________ Sean G. Daly cc: Mr. Larry Graham, Interim Senior Vice President of Finance, Amedisys, Inc. -----END PRIVACY-ENHANCED MESSAGE-----