Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of Earliest Event Reported): April 3, 2002
FRONTIER OIL CORPORATION
(Exact name of registrant as specified in its charter)
| Wyoming (State or other jurisdiction of incorporation or organization) | 1-7627 (Commission File Number) | 74-1895085 (I.R.S. Employer Identification No.) |
10000 Memorial Drive, Suite 600
Houston, Texas 77024-3411
(Address of principal executive offices including zip code)
Registrant’s telephone number, including area code: (713) 688-9600
ITEM 4. CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.
Upon the recommendation of the Audit Committee, the Board of Directors determined on March 28, 2002 to appoint Deloitte & Touche LLP to serve as the Company’s independent auditors for the fiscal year ending December 31, 2002. Prior to the selection of Deloitte & Touche LLP, Arthur Andersen LLP served as the Company’s independent auditors.
Arthur Andersen’s reports on the Company’s consolidated financial statements for each of the years ended 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. During the years ended December 31, 2001 and 2000 and through the date hereof, there were no disagreements with Arthur Andersen on any matter of accounting principle or practice, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen’s satisfaction, would have caused them to make reference to the subject matter in connection with their report on the Company’s consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Arthur Andersen’s letter, dated April 3, 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 Deloitte & Touche LLP with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(a) - Not applicable.
(b) - Not applicable.
(c) - Exhibits.
| Exhibit 16 - | Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated April 3, 2002. Filed with this document. |
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.
| FRONTIER OIL CORPORATION | |
| | |
| By: | /s/ Julie H. Edwards —————————————————— Julie H. Edwards Executive Vice President - Finance and Administration, Chief Financial Officer |
Date: April 3, 2002
EXHIBIT 16
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
April 3, 2002
Dear Sir/Madam:
We have read the second paragraph of Item 4 included in the Form 8-K dated April 3, 2002 of Frontier Oil Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
ARTHUR ANDERSEN LLP
Copy to: Ms. Julie H. Edwards - Frontier Oil Corporation
