8-K/A 1 g75688ae8-ka.htm ALLIED HOLDINGS, INC. ALLIED HOLDINGS, INC.
 


SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549


FORM 8-K/A

Current Report for Event Occurring April 2, 2002

of

ALLIED HOLDINGS, INC.

a Georgia Corporation
IRS Employer Identification No. 58-0360550
SEC File Number 0-22276

160 Clairemont Avenue
Suite 200
Decatur, Georgia 30030
(404) 370-1100


 


 

Item 4. Changes in Registrant’s Certifying Accountant.

Explanatory Note: This Form 8-K/A amends the Form 8-K dated April 2, 2002, of Allied Holdings, Inc. (“Allied”) to reflect the fact that Allied did not have any disagreements with its independent public accountants during Allied’s two most recent fiscal years and through the date of April 2, 2002.

     On April 2, 2002, Allied dismissed its independent public accountants, Arthur Andersen LLP, pursuant to the direction of its Audit Committee and Board of Directors, and on April 2, 2002, the Board of Directors engaged the services of KPMG LLP as its new independent auditors pursuant to the direction of its Audit Committee and Board of Directors.

     Arthur Andersen’s reports on Allied’s consolidated financial statements for each of the years December 31, 2001 and 2000 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, which disagreements, if not resolved to Arthur Andersen’s satisfactions, would have caused Arthur Andersen to make reference to the subject matter of the disagreement in connection with its reports.

     During Allied’s two most recent fiscal years and the subsequent interim period through April 2, 2002, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen’s satisfaction, would have caused it to make reference to the subject matter in connection with its report on Allied’s consolidated financial statements for such years.

     None of the reportable events described under Item 304(a)(1)(v) of Regulation S-K occurred within the two most recent fiscal years of Allied ended December 31, 2001, or during any subsequent interim period through April 2, 2002.

     Allied provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Arthur Andersen’s letter, dated April 19, 2002, stating its agreement with such statement.

     During Allied’s two most recent fiscal years ended December 31, 2001 and through April 2, 2002, Allied did not consult with KPMG LLP with respect to the application of accounting principles to a specified transaction or regarding any of the other matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.

Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits

     (c)  Exhibits.

     
16   Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 19, 2002.

 


 

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 hereunto duly authorized.

     
Dated: April 19, 2002    
 
    ALLIED HOLDINGS, INC.
 
    By: /s/ Daniel H. Popky
   
    Name: Daniel H. Popky
Title: Senior Vice President and Chief Financial Officer

 


 

Exhibit Index

     
16   Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 19, 2002.