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): August 31, 2002

                      Fortune Diversified Industries, Inc.
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               (Exact name of registrant as specified in charter)


             Delaware                 0-19049            74-2504501
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   (State or other jurisdiction     (Commission        (IRS Employer
         of incorporation)          File Number)     Identification No.)



     6809 Corporate Drive, Indianapolis, Indiana            46278
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      (Address of principal executive offices)            (Zip Code)

   Registrant's telephone number, including area code: (317) 532-1374


                                       N/A
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         (Former name or former address, if changed since last report)


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Fortune Diversified Industries, Inc.
SEC Form 8-K

Item 4. Changes in Registrant's Certifying Accountant

The Registrant appointed Whipple & Company, PC as the Registrant's independent
certified public accountants and such firm accepted such appointment effective
as of August 31, 2002.

The Registrant did not consult Whipple & Company, PC regarding either (i) the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, and neither a written report was provided
to the Registrant nor oral advice provided that Whipple & Company, PC concluded
was an important factor considered by the Registrant in reaching a decision as
to an accounting, auditing or financial reporting issue; or (ii) any matter that
was either the subject of a disagreement or a reportable event.


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.

                      Fortune Diversified Industries, Inc.
                      ------------------------------------
                                  (Registrant)

DATE:     September 4, 2002

                                        By:  /s/ Douglas E. May
                                             ---------------------------
                                             Douglas E. May,
                                             Vice President of Finance
                                             and Chief Financial Officer







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