UNITED STATES
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) August 19, 2004
LSB Financial Corp.
(Exact name of registrant as specified in its charter)Indiana
| 0-25070
| 35-1934975
|
(State or other
jurisdiction of
incorporation) | (Commission
File No.) | (IRS Employer
Identification
Number) |
101 Main Street, Lafayette, Indiana
| 47902
|
| (Address of principal executive offices) | (Zip Code) |
Registrant's telephone number, including area code: (765) 742-1064
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 (see General Instruction A.2. below):
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))
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Item 4.01 Changes in Registrant's Certifying Accountant
As reported in a Current Report on Form 8-K, dated August 19, 2004 (the "Form 8-K"), on August 19, 2004, the Audit Committee of LSB Financial Corp. (the "Company") terminated the Company's and its subsidiary's relationship with Crowe Chizek and Company LLC ("Crowe Chizek") as their independent certified public accountants and on the same date engaged BKD, LLP as the Company's independent certified public accountants for the fiscal year ending December 31, 2004. This Current Report on Form 8-K/A (the "Form 8-K/A") amends the Form 8-K, filed with the Securities and Exchange Commission on August 20, 2004, in its entirety to read as follows:
| (a) | Previous independent accountants:
|
| | (i) | On August 19, 2004, the Company, on behalf of itself and its subsidiary, dismissed Crowe Chizek as their independent accountants.
|
| | (ii) | The reports of Crowe Chizek on the financial statements for the past two fiscal years 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.
|
| | (iii) | The Audit Committee made the decision to change independent accountants and subsequently advised the Board of Directors of its decision.
|
| | (iv) | In connection with its audits for the two most recent fiscal years and through June 30, 2004, there have been no disagreements with Crowe Chizek on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Crowe Chizek, would have caused them to make reference to such disagreements in their report on the financial statements for such years.
|
| | (v) | During the two most recent fiscal years and through June 30, 2004, Crowe Chizek did not advise the Company of any of the events described in Item 304(a)(1)(B) of Regulation S-B.
|
| | (vi) | The Company requested that Crowe Chizek furnish a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements, and if not, stating the respects in which they do not agree. A copy of this letter, dated August 23, 2004, is filed as Exhibit 16 to this Form 8-K/A.
|
| (b) | On August 19, 2004, the Audit Committee, on behalf of the Company and its subsidiary, engaged the firm of BKD, LLP as independent certified public accountants for the fiscal year ending December 31, 2004.
|
Item 9.01. Financial Statements and Exhibits
| (c) | Exhibits
|
| | 16 | Letter re change in certifying accountants: Letter of Crowe Chizek and Company LLC dated August 23, 2004.
|
2NEXT PAGESIGNATURES 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.
| Date: August 23, 2004 | By: /s/ Mary Jo David
Mary Jo David, Treasurer
(Principal Financial and Accounting Officer) |
