UNITED STATES SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ___________________ FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES AND EXCHANGE ACT OF 1934 Date of Report (Date of earliest event reported) September 5, 2001 (August 29, 2001) COMMISSION FILE NUMBER 0-18789 _______________________ PLM EQUIPMENT GROWTH FUND IV (Exact name of registrant as specified in its charter) CALIFORNIA 94-3090127 (State or other jurisdiction of (I.R.S. Employer incorporation or organization) Identification No.) 120 MONTGOMERY STREET, SUITE 1350 SAN FRANCISCO, CA 94104 (Address of principal (Zip Code) executive offices) Registrant's telephone number, including area code: (415) 445-3201 _______________________ 1 - ------ ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On August 29, 2001, the General Partner, PLM Financial Services, Inc. engaged Deloitte & Touche LLP, or D&T, as the Partnership's principal independent auditors. On August 30, 2001, the General Partner dismissed KPMG LLP, or KPMG, as the principal independent auditors. The decision to change auditors was recommended by the management of the General Partner. KPMG's reports on the Partnership's financial statements for fiscal years ended December 31, 2000 and 1999 do not contain an adverse opinion or a disclaimer of opinion nor were such reports qualified or modified as to uncertainty, audit scope, or accounting principles. During the Partnership's fiscal years ended December 31, 1999 and 2000 and through the subsequent interim period to August 30, 2001, there were no disagreements with KPMG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure that, if not resolved to KPMG's satisfaction, would have caused KPMG to make reference to the subject matter of the disagreements in connection with its report. During that time, there were no reportable "events" as listed in Item 304(a)(1)(v) of Regulation S-K. During the Partnership's fiscal years ended December 31, 1999 and 2000 and through the subsequent interim period to August 30, 2001, the General Partner did not consult with D&T regarding any of the matters specified in Item 304(a)(2) of Regulation S-K. We have provided KPMG a copy of this Form 8-K prior to its filing with the Securities and Exchange Commission (the "Commission"). KPMG has provided us with a letter, addressed to the Commission, which is filed as Exhibit 16.1 to this Form 8-K. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS. (c) Exhibits: 16.1 Letter from KPMG to the Securities and Exchange Commission, dated September 5, 2001. 2 ------ 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 thereunto duly authorized. PLM EQUIPMENT GROWTH FUND IV By: PLM Financial Services, Inc. General Partner By: /s/ Stephen M. Bess ---------------------- Stephen M. Bess President and Current Chief Accounting Officer Date: September 5, 2001 EXHIBIT INDEX Exhibit Designation Nature of Exhibit - -------------------- ------------------- 16.1 Letter from KPMG to the Securities and Exchange Commission, dated September 5, 2001 3 - ------