SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 FORM 8-K/A-2 Current Report Under Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Original Report March 15, 2004 Filing date of First Amendment March 26, 2004 Commission File No. 0-8190 WILLIAMS INDUSTRIES, INCORPORATED --------------------------------- (Exact name of registrant as specified in its charter) Virginia 54-0899518 - ----------------------------- ------------------------- (State or other jurisdiction of (I.R.S. Employer Identification incorporation or organization) Number) 8624 J.D. Reading Drive 20108 - --------------------------------- ---------------------- (Address of Principal Executive (Zip Code) Offices) P.O. Box 1770 20108 - --------------------------------- ---------------------- (Mailing Address of Principal (Zip Code) Executive Offices) (703) 335-7800 ---------------------------------------------------- (Registrant's telephone Number, including area code) Item 4. Changes in Registrant's Certifying Accountant. The original report dated March 15, 2004 was previously amended as follows: Add "or modified" in (a)(ii); Change "taken" to "made and approved" in (a)(iii); Add section (a)(v) (a) (1) (i) On March 11, 2004, the Company notified Aronson & Company (Aronson) that it was dismissing Aronson as the Company's principal independent certifying accountant. (ii) Neither of Aronson's reports on the Company's financial statements for the past two fiscal years contained an adverse opinion or disclaimer of opinion, nor was either of such reports qualified or modified as to uncertainty, audit scope, or accounting principles. (iii) The decision to change accountants was (A) made and approved by the Company's audit committee and (B) reported to the Board of Directors. (iv) During the Company's two most recent fiscal years and the subsequent interim period preceding Aronson's dismissal, there were no disagreements between the Company and Aronson on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement(s), if not resolved to Aronson's satisfaction, would have caused Aronson to make a reference to the subject matter of the disagreement(s) in connection with its reports. (v) There were no reportable events during the Company's two most recent fiscal years and the subsequent interim period preceding Aronson's dismissal. Item 7. Financial Statements and Exhibits Accountant's letter from Aronson & Company per Reg. S-K Item 304(a)(3) To be included by subsequent amendment. Letter dated March 30, 2004, included by this Amendment No. 2. 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. Williams Industries, Incorporated Date: March 30, 2004 /s/ FRANK E. WILLIAMS, III ------------------------------- Frank E. Williams, III, President