SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Form 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report - July 19, 2002
Date of earliest event reported - July 12, 2002
Continental Resources, Inc.
(Exact name of registrant as specified in its charter)
Oklahoma 333-61547 73-0767549
(State of Incorporation) (Commission File Number) (IRS Employer
Identification No.)
302 N. Independence, Suite 106, Enid, Oklahoma 73701
(Address of principal executive offices) (Zip Code)
580-233-8955
(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant
On July 12, 2002, Continental Resources, Inc. (the "Company") dismissed
Arthur Andersen LLP ("Andersen") as the Company's independent auditor and
appointed Ernst & Young LLP ("Ernst & Young") as its new independent auditor for
the quarter ended June 30, 2002. These actions were approved by the Company's
Board of Directors.
Andersen's audit reports on the Company's financial statements for the two
most recent fiscal years, which ended December 31, 2000 and 2001, did not
contain an adverse opinion or a disclaimer of opinion, nor were they qualified
or modified as to uncertainty, audit scope or accounting principles.
During the Company's two most recent fiscal years, which ended December 31,
2000 and 2001, and the subsequent interim period through July 12, 2002:
(1) there were no disagreements between the Company and Andersen on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreements, if not resolved to
Andersen's satisfaction, would have caused Andersen to make reference to
the subject matter of the disagreement in connection with its reports;
(2) no reportable events (as defined in Item 304(a) (1) (v) of Regulation S-K)
occurred; and
(3) the Company did not consult with Ernst & Young regarding any of the matters
or events described in Item 304(a) (2) (I) and (ii) of Regulation S-K.
The Company has been unsuccessful in its attempts to obtain a letter from
Andersen stating Andersen's agreement with the foregoing disclosures. The
Company has been advised that Andersen no longer has an infrastructure in place
to process requests for such letters.
SIGNATURE
Pursuant to the requirements of the Securities and Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned, thereunto duly authorized.
Dated: July 19, 2002
Continental Resources, Inc.
By ROGER V. CLEMENT
Roger V. Clement
Senior Vice President and
Chief Financial Officer