SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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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): January 2, 2004
BCSB BANKCORP, INC.
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(Exact Name of Registrant as Specified in Charter)
UNITED STATES 0-24589 52-2108333
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(State or Other Jurisdiction of (Commission (I.R.S. Employer
Incorporation or Organization) File Number) Identification No.)
4111 E. JOPPA ROAD, SUITE 300, BALTIMORE, MARYLAND 21236
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (410) 256-5000
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NOT APPLICABLE
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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On January 2, 2004, Anderson Associates, LLP ("Anderson") announced that it
was joining Beard Miller to become the Baltimore office of Beard Miller Company
LLP ("Beard Miller"). As a result, on January 2, 2004, Anderson resigned as
independent auditors of the Company. On January 2, 2004, the Company engaged
Beard Miller as its successor independent audit firm. The Company's engagement
of Beard Miller was approved by the Company's Audit Committee on January 2,
2004.
Anderson served as the Registrant's independent accountants to audit the
Registrant's consolidated financial statements as of and for the fiscal years
ended September 30, 2003 and 2002. Anderson's reports on the Registrant's
consolidated financial statements as of and for the years ended September 30,
2003 and 2002 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 fiscal years ended September 30, 2003 and 2002 and
the subsequent interim period from October 1, 2003 through January 2, 2004,
there were no disagreements with Anderson 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 Anderson, would have
caused Anderson to make reference to the subject matter of the disagreements in
their report on the financial statements for such years.
The Registrant has provided Anderson 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 Anderson 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.
Anderson's letter is filed herewith as Exhibit 16.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
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Exhibit 16 Letter of Anderson Associates, LLP
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.
BCSB BANKCORP, INC.
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(Registrant)
Date: January 5, 2004 By: /s/ Gary C. Loraditch
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Gary C. Loraditch
President
EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
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Exhibit 16 Letter of Anderson Associates, LLP