SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K/A
(AMENDMENT NO. 1)
CURRENT REPORT PURSUANT TO SECTION 13 OR 15(d)
OF THE SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): November 2, 2001
HCB Bancshares, Inc.
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(Exact Name of Registrant as Specified in Charter)
Oklahoma No. 0-22423 62-1670792
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(State or Other Jurisdiction Commission File Number (I.R.S. Employer
of Incorporation) Identification No.)
237 Jackson Street, Camden, Arkansas 71701
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(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number, Including Area Code: (870) 836-6841
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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On November 2, 2001, HCB Bancshares, Inc. (the "Registrant") dismissed
Deloitte & Touche, LLP ("Deloitte") as its independent auditors. On November 9,
2001, the Registrant engaged BKD, LLP ("BKD") as its successor independent audit
firm. The Registrant's dismissal of Deloitte and engagement of BKD was
recommended by the Registrants' Audit Committee and authorized and approved by
the Registrant's Board of Directors on November 2, 2001.
Deloitte served as the Registrant's independent accountants to audit the
Registrant's three most recent fiscal year ends. Deloitte's reports on the
Registrant's financial statements for each of those years (fiscal years ended
June 30, 2001, 2000 and 1999) did not contain an adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope, or
accounting principles.
During the Registrant's two most recent fiscal year ends (fiscal years
ended June 30, 2001 and 2000) and the subsequent interim period from July 1,
2001 through November 2, 2001, there were no disagreements with Deloitte 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 Deloitte, would have caused Deloitte to make reference thereto
in their report on the financial statements for such years.
The Registrant has provided Deloitte with a copy of the above disclosures
in response to Item 304(a) of Regulation S-K in conjunction with the filing of
this Form 8-K. The Registrant requested that Deloitte deliver to the Registrant
a letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Registrant in response to Item 304(a) of
Regulation S-K, and if not, stating the respects in which it does not agree.
Deloitte's letter is filed herewith as Exhibit 16.1
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.
HCB BANCSHARES, INC.
By:/s/ Cameron D. McKeel
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Cameron D. McKeel
President and Chief Executive Officer
(Duly Authorized Representative)
Dated: November 12, 2001