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):

                                  June 2, 2005

                         BARRETT BUSINESS SERVICES, INC.
               (Exact name of registrant as specified in charter)

                                    Maryland
                 (State or other jurisdiction of incorporation)

                                     0-21886
                                (SEC File Number)

                                   52-0812977
                        (IRS Employer Identification No.)

        4724 S.W. Macadam Avenue
        Portland, Oregon                                97239
(       Address of principal executive offices)       (Zip Code)

               Registrant's telephone number,including area code:

                                 (503) 220-0988

     Check the  appropriate  box below if the Form 8-K  filing  is  intended  to
simultaneously  satisfy the filing obligation of the registrant under any of the
following provisions:

|_|  Written  communications  pursuant to Rule 425 under the  Securities Act (17
     CFR 230.425)

|_|  Soliciting  material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
     240.14a-12)

|_|  Pre-commencement   communications  pursuant  to  Rule  14d-2(b)  under  the
     Exchange Act (17 CFR 240.14d-2(b))

|_|  Pre-commencement   communications  pursuant  to  Rule  13e-4(c)  under  the
     Exchange Act (17 CFR 240.13e-4(c))






Item 4.01.  Changes in Registrant's Certifying Accountant.

On June 2,  2005,  Barrett  Business  Services,  Inc.  ("BBSI"),  dismissed  its
previous  independent  accountants,   PricewaterhouseCoopers  LLP  ("PwC"),  and
engaged  Moss Adams LLP  ("Moss  Adams")  as BBSI's  new  principal  independent
registered public accounting firm to audit its financial  statements.  The Audit
Committee of BBSI's Board of Directors  directed the review process and made the
final decision to dismiss PwC and engage Moss Adams.

The reports of PwC on BBSI's  financial  statements  for the fiscal  years ended
December 31, 2004 and 2003 did not contain an adverse opinion or a disclaimer of
opinion and were not  qualified  or modified as to  uncertainty,  audit scope or
accounting principles.

During the fiscal  years ended  December 31, 2003 and 2004,  and the  subsequent
interim period through June 2, 2005,  BBSI had no  disagreement  with PwC on any
matter of accounting principles or practices, financial statement disclosure, or
auditing  scope  or  procedure,  which  disagreement,  if  not  resolved  to the
satisfaction  of PwC,  would have  caused PwC to make  reference  to the subject
matter of the  disagreement  in connection  with its report on BBSI's  financial
statements  for such  fiscal  years,  other  than a matter  relating  to  BBSI's
financial  statements  for the fiscal year ended  December 31, 2004.  This issue
related to the effect of an accounting  principle on the reporting of assets and
liabilities relating to workers'  compensation claims that are insured by BBSI's
prior excess workers' compensation  insurance carrier, and was resolved to PwC's
satisfaction  by BBSI's  presentation  of its  accrued  liabilities  for certain
insured  workers'  compensation  claims on a gross basis on its balance  sheets,
along with a  corresponding  receivable  from its insurer.  The Audit  Committee
discussed  this  issue  with  BBSI's  management  and  with  PwC.  It is  BBSI's
management's  view that, in analyzing  whether the application of a longstanding
accounting   principle  required  a  change  in  the  presentation  of  workers'
compensation  liabilities and receivables on BBSI's balance sheets,  its initial
viewpoint  differed  from that of PwC,  following  which  BBSI  acceded to PwC's
conclusions.  BBSI's decision to engage new independent accountants to audit its
financial statements did not result directly from this issue.

During the period from  January 1, 2003  through  June 2, 2005,  no  "reportable
events," as described in Item  304(a)(1)(v) of Regulation S-K promulgated by the
Securities and Exchange Commission, occurred with respect to BBSI.

BBSI  has  authorized  PwC to  respond  fully  to the  inquiries  of Moss  Adams
concerning the matters described above.

BBSI is providing  PwC with a copy of this Form 8-K  concurrent  with filing the
report  with the  Securities  and  Exchange  Commission,  accompanied  by BBSI's
request  that PwC  furnish  it with a letter  addressed  to the  Securities  and
Exchange  Commission stating whether PwC agrees with the above statements.  BBSI
will file a copy of PwC's  letter  under cover of an  amendment to this Form 8-K
within two business days following receipt from PwC.

During  the  period  from  January 1, 2003  through  June 2, 2005,  BBSI did not
consult with Moss Adams regarding (1) the  application of accounting  principles
to a specified transaction, whether completed or proposed, (2) the type of audit




opinion that might be rendered  with respect to BBSI's  financial  statements or
(3) any matter that was either the subject of a "disagreement"  or a "reportable
event" (as such terms are defined in Items  304(a)(1)(iv)  and (v) of Regulation
S-K).

Item 9.01.  Financial Statements and Exhibits.

         16.1     Letter from PricewaterhouseCoopers LLP  to the  Securities and
                  Exchange Commission stating its agreement with  the statements
                  made in this report (to be filed by amendment).

                                   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.


                                        BARRETT BUSINESS SERVICES, INC.



Dated:  June 2, 2005                    By: /s/ Michael D. Mulholland
                                           -------------------------------
                                           Michael D. Mulholland
                                           Vice President - Finance