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: August 17, 2001


                             United Financial Corp.
               (Exact Name of Registrant as Specified in Charter)


       Minnesota                     0-28080                    81-0507591
(State of Incorporation)     (Commission File Number)         (IRS Employer
                                                          Identification Number)


                        P.O. Box 2779; 120 1st Ave. North
                           Great Falls, Montana 59403
                    (Address of Principal Executive Offices)

       Registrant's telephone number, including area code: (406) 727-6106




ITEM 4.       CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

         On August 17, 2001, United Financial Corp. (the "Company") dismissed
KPMG LLP as the Company's independent accountants and engaged Moss Adams LLP as
its new independent accountants. The decision to change the Company's accounting
firm was approved by the Company's Audit Committee of the Board of Directors as
empowered by the Board of Directors.

         KPMG LLP reports on the Company's financial statements as of and for
the years ended December 31, 2000 and December 31, 1999 contained no adverse
opinion or a disclaimer of opinion, and were not qualified or modified as to
uncertainty, audit scope or accounting principles.

         During the Company's last two fiscal years and the subsequent interim
period through August 17, 2001, there were no disagreements between the Company
and KPMG LLP on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to the satisfaction of KPMG LLP, would have caused them to make
reference to the subject matter of the disagreements in connection with their
reports on the financial statements. A letter from KPMG LLP is attached as
Exhibit 16.

         On August 17, 2001, the Company engaged the accounting firm Moss Adams
LLP. During the years ended December 31, 2000 and 1999, or the subsequent
interim period through August 17, 2001, the Company did not consult with Moss
Adams LLP regarding: (i) the application of accounting principles to a specified
transaction either completed or proposed; (ii) the type of audit opinion that
might be rendered on the Company's financial statements; or (iii) any matter
that was the subject of a disagreement with the Company's former accountant or a
reportable event (as contemplated by Item 304 of Regulation S-K).

ITEM 7.       FINANCIAL STATEMENTS AND EXHIBITS.

         (a). Not applicable

         (b). Not applicable

         (c). Exhibits

         Exhibit 16. Letter from KPMG LLP dated August 22, 2001, is attached to
         this report


                                   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.

                             UNITED FINANCIAL CORP.

Dated: August 23, 2001                By: /s/ Kurt R. Weise
       ---------------                ------------------------------------
                                      Kurt R. Weise
                                      Its: President and Chief Executive Officer


INDEX TO EXHIBITS

      Number       Description
      ------       -----------
        16         Letter from KPMG LLP dated August 22, 2001.