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 19, 2002
THE BON-TON STORES, INC. PROFIT SHARING / RETIREMENT SAVINGS PLAN
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(Exact Name of Registrant Specified in Charter)
Pennsylvania 000-19517 23-1269309
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(State or Other (Commission File (I.R.S. Employer
Jurisdiction of Number) Identification No.)
Incorporation)
2801 East Market Street
York, Pennsylvania 17402
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(Address of Principal Executive Offices) (Zip Code)
Registrants telephone number, including area code: (717) 757-7660
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 14, 2002, the Administrative Committee (the "Committee") of The
Bon-Ton Stores, Inc. Profit Sharing / Retirement Savings Plan, a Pennsylvania
corporation (the "Plan"), determined to no longer engage Arthur Andersen LLP
("Arthur Andersen") as the Plan's independent auditor and engaged KPMG LLP
("KPMG") to serve as the Plan's independent auditor for the fiscal year 2001.
Arthur Andersen's reports on the Plan's consolidated financial statements
for each of the years ended December 31, 2000 and 1999 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 the years ended December 31, 2000 and 1999 and through the filing
date of this Current Report on Form 8-K, there were no disagreements with Arthur
Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which, if not resolved to
Arthur Andersen's satisfaction would have caused them to make reference to the
subject matter in connection with their report on the Plan's consolidated
financial statements for such years; and there were no reportable events as
defined in Item 304(a)(1)(v) of Regulation S-K.
The Plan provided Arthur Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of Arthur Andersen's letter, dated
June 19, 2002, stating that it has found no basis for disagreement with such
statements.
During the years ended December 31, 2000 and 1999 and through the filing
date of this Current Report on Form 8-K, the Plan did not consult KPMG 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 the Plan's consolidated financial statements, or any other matters
or reportable events as set forth in Items 304(a)(2)(i) and (ii) of Regulation
S-K.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL STATEMENTS AND EXHIBITS.
Exhibits
16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated June 19, 2002, filed herewith.
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.
ADMINISTRATIVE COMMITTEE OF THE BON-TON
STORES INC. PROFIT SHARING / RETIREMENT
SAVINGS PLAN
By: /s/ Ryan J. Sattler
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Ryan J. Sattler
Authorized Signatory
Dated: June 19, 2002