SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
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CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): May 18, 2000
RIVER VALLEY BANCORP
(Exact name of registrant as specified in its charter)
INDIANA
(State or other jurisdiction of incorporation)
2-47541 35-1984567
(Commission File Number) (IRS Employer Identification No.)
430 Clifty Drive
Madison, Indiana 47250
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (812) 265-3421
Item 4. Changes in Registrant's Certifying Accountant.
On May 18, 2000, River Valley Bancorp (the "Company") engaged the
accounting firm of Olive LLP to examine the consolidated financial statements of
the Company for the fiscal year ending December 31, 2000. This action was taken
following a recommendation of the Company's Audit Committee to the Board of
Directors to take such action and the approval of the change in auditors by the
Board of Directors. Grant Thornton LLP, which has acted as the independent
public accountant for the Company since 1996 and audited its consolidated
financial statements for 1998 and 1999, has been notified of the Company's
decision.
The audit reports issued by Grant Thornton LLP with respect to the
Company's consolidated financial statements for 1998 and 1999 did not contain an
adverse opinion or disclaimer of opinion, and were not qualified as to
uncertainty, audit scope or accounting principles. During 1998 and 1999 (and any
subsequent interim period), there have been no disagreements between the Company
and Grant Thornton 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 Grant Thornton LLP, would
have caused it to make a reference to the subject matter of the disagreement in
connection with its audit report. Moreover, none of the events listed in Item
304(a)(1)(v) of Regulation S-K occurred during 1998 or 1999 or any subsequent
interim period.
Olive LLP has not been consulted by the Company as to the application of
accounting principles to a specific completed or contemplated transaction or the
type of audit opinion that might be rendered on the Company's financial
statements.
Pursuant to Item 304 of Regulation S-K, the Company has provided a copy of
this Current Report on Form 8-K to Grant Thornton LLP for review. A letter from
Grant Thornton LLP addressed to the Securities and Exchange Commission
indicating that it agrees with the statements made by the Company herein will be
filed by amendment in accordance with Item 304(a)(3) of Regulation S-K after the
filing of this report.
Item 7. Financial Statements and Exhibits.
(c) Exhibits
None.
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.
/s/ Matthew P. Forrester
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Matthew P. Forrester, President and
Chief Executive Officer
Dated: May 23, 2000