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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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): December 14, 2004
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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 (Commission (IRS Employer
Of Incorporation) 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)
Check the appropriate box below if the Form 8-K filing is intended to
simultaneously satisfy the filing obligation of the registrant under any of the
following provisions:
[ ] Written communications pursuant to Rule 425 under the Securities Act
(17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act
(17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
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On December 14, 2004, BCSB Bankcorp, Inc. (the "Registrant") engaged
Stegman & Company Professional Association ("Stegman") as its successor
independent audit firm. On December 14, 2004, the Registrant's advised Beard
Miller Company, LLP ("Beard Miller") of its decision not to reengage Beard
Miller for auditing services. The engagement of Stegman and the decision not to
renew the Registrant's previous engagement of Beard Miller was approved by the
Registrant's Audit Committee on December 14, 2004 and will become effective on
the date on which Beard Miller completes its audit of the Registrant's
consolidated financial statements as of and for the year ended September 30,
2004.
Beard Miller was engaged as the Registrant's auditor on January 2, 2004
upon the announcement by the Registrant's prior auditing firm Anderson
Associates, LLP, of its decision to join Beard Miller on January 2, 2004 as its
Baltimore office. Beard Miller served as the Registrant's independent auditors
to audit the Registrant's most recent fiscal year end. Beard Miller's reports on
the Registrant's financial statements for that year (the fiscal year ended
September 30, 2003) 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 most recent fiscal year end (the fiscal years
ended September 30, 2004) and the subsequent interim period from October 1, 2004
through December 20, 2004, there were no disagreements with Beard Miller 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 Beard Miller, would have caused Beard Miller to make reference
to the subject matter of the disagreements in their report on the financial
statements for such years.
During the Registrant's most recent fiscal year end (the fiscal years
ended September 30, 2004) and the subsequent interim period from October 1, 2004
through December 20, 2004, there were no "reportable events" as defined in Item
304(a)(1)(v) of Regulation S-K.
During the Registrant's two most recent fiscal year ends (fiscal years
ended September 30, 2003 and 2004) and the subsequent interim period from
October 1, 2004 through December 20, 2004, neither the Registrant, nor any party
at its behalf, consulted with Stegman 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 Registrant's
financial statements; (iii) any matter that was the subject of a disagreement
with Beard Miller on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure or (iv) a "reportable
event" as defined in Item 304(a)(1)(v) of Regulation S-K.
The Registrant has provided Beard Miller 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 Beard Miller 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.
Beard Miller's letter will be filed by amendment to this Current Report
on Form 8-K.
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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.
Date: December 20, 2004 By: /s/ David M. Meadows
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David M. Meadows
Vice President and Secretary