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 EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): June 13, 2002
THE BON-TON STORES, INC.
(Exact Name of Registrant Specified in Charter)
Pennsylvania 0-19517 23-2835229
(State or Other (Commission File (I.R.S. Employer
Jurisdiction of Number) Identification No.)
Incorporation)
2801 E. Market Street
York, Pennsylvania 17402
(Address of Principal Executive Offices) (Zip Code)
Registrants telephone number, including area code: (717) 757-7660
Not Applicable
(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
The Audit Committee of the Board of Directors of The Bon-Ton Stores, Inc.
("Bon-Ton") annually recommends to the Board the selection of Bon-Ton's
independent auditor. As recommended by Bon-Ton's Audit Committee, the Board of
Directors, effective as of June 13, 2002, dismissed Arthur Andersen LLP
("Andersen") as Bon-Ton's independent auditor and engaged KPMG LLP to serve as
Bon-Ton's independent auditor for the fiscal year ending February 1, 2003.
Andersen's reports on Bon-Ton's consolidated financial statements for the
past two years 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 Bon-Ton's two most recent fiscal years and through the date of this
Form 8-K, there were no disagreements with Andersen on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure which, if not resolved to Andersen's satisfaction, would have caused
it to make reference to the subject matter in connection with its report on
Bon-Ton's consolidated financial statements for such years. During such time
period, there were no "reportable events" as that term is defined in Item
304(a)(1)(v) of Securities and Exchange Commission Regulation S-K.
The Company provided Arthur Andersen a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of Arthur Andersen's letter dated June 13, 2002
stating that it has found no basis for disagreement with such statements.
During Bon-Ton's two most recent fiscal years and through the date of this
Form 8-K, Bon-Ton did not consult with KPMG 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 Bon-Ton's
consolidated 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, PRO FORMA FINANCIAL STATEMENTS AND
EXHIBITS.
(c) Exhibits
16 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated June 13, 2002, filed herewith.
99 Press Release
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
The Bon-Ton Stores, Inc.
By: /s/ James H. Baireuther
-------------------------------
James H. Baireuther
Vice Chairman and Chief
Administrative Officer
Dated: June 13, 2002