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 May 30, 2002
ALMOST FAMILY, INC.
(Exact name of registrant as specified in its charter)
Delaware 1-9848 06-1153720
(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
100 Mallard Creek Road
Louisville, Kentucky 40207
(Address of principal executive offices) (Zip Code)
(502) 899-5355
(Registrant's telephone number, including area code)
ITEM 4. Changes in Registrant's Certifying Accountant
(a) Pursuant to prior authorization of the Board of Directors of ALMOST
FAMILY, INC. (the Company), the Audit Committee dismissed Arthur
Andersen LLP and appointed Ernst & Young LLP as the Company's
independent certifying accountants on May 30, 2002.
(b) Arthur Andersen LLP was notified of their dismissal on May 30, 2002.
(c) The reports of Arthur Andersen LLP on the Company's financial
statements for the nine-months ended December 31, 2001, and the
fiscal years ended March 31, 2001 and March 31, 2000 did not
contain any adverse opinion or disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope, or accounting
principles.
(d) In connection with the audit of the Company's financial statements for
the nine-months ended December 31, 2001, and the fiscal years ended
March 31, 2001 and March 31, 2000 and through May 30, 2002, there
were no disagreements with Arthur Andersen LLP on any matters of
accounting principles or practices, financial statement disclosure, or
auditing scope or procedures which, if not resolved to the satisfaction
of Arthur Andersen LLP, would have caused the firm to make reference to
the matter in their report.
(e) During the period ended December 31, 2001, and the fiscal years ended
March 31, 2001 and March 31, 2000, and the subsequent interim period
preceding the dismissal of Arthur Andersen LLP on May 30, 2002,
no reportable events (as defined in Regulation S-K Item 304(a)(1)(v))
occurred in connection with the relationship between Arthur Andersen LLP
and the Company, except as referred to in the next paragraph.
The Company's consolidated balance sheet as of March 31, 2001 and the
related consolidated statement of operations, stockholders' equity and
cash flows for the two years in the period ended March 31, 2001 were
restated as indicated in Arthur Andersen LLP's report included in the
Company's Form 10K for the period ending December 31, 2001.
(f) The Company has requested Arthur Andersen LLP to furnish a letter
addressed to the Securities & Exchange Commission stating whether it
agrees with the above statements. A copy of the letter is attached as
Exhibit 16.1 to this report.
(g) During the Company's two most recent fiscal years and through the date
of this Form 8-K, the Company did not consult Ernst & Young 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 financial statements, or any other matters
or reportable events listed in Items 304(a)(2)(i) and (ii) of
Regulation S-K.
ITEM 7 Financial Statements and Exhibits.
(c) Exhibits
Exhibit No. Exhibit
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16.1 Letter regarding change in certifying
accountant of the registrant from Arthur
Andersen LLP dated May 30, 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.
ALMOST FAMILY, INC.
(Registrant)
By: /s/ C. Steven Guenthner
-------------------------------
C. Steven Guenthner
Senior Vice President and
Chief Financial Officer
Dated: May 31, 2002