SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 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): January 17, 2003 Brookline Bancorp, Inc. (Exact name of registrant as specified in its charter) Delaware 0-23695 04-3402944 (State or other jurisdiction (SEC File Number) (I.R.S. Employer of incorporation) Identification No.) Registrant's telephone number, including area code: (617) 730-3500 Not Applicable (Former name or former address, if changed since last report) Item 4. Change in Registrant's Certifying Accountant (a) On January 17, 2003, the Registrant elected to change its outside accounting firm, Grant Thornton LLP ("Grant Thornton"). The Registrant has engaged KPMG LLP ("KPMG") as its new outside accounting firm. The decision to change accounting firms was recommended by the audit committee of the Board of Directors and approved by the Board of Directors. Grant Thornton's report on the consolidated financial statements of the Registrant for each of the two years in the period ended December 31, 2001 did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. Grant Thornton has been engaged to audit the consolidated financial statements of the Registrant as of and for the year ended December 31, 2002. That audit has not been computed as of the date of this Report. During the two years ended December 31, 2001 and the interim period through the date of this Report, the Registrant had no disagreements with Grant Thornton 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, would have caused it to make reference to the subject matter of the disagreements in connection with its report. None of the reportable events described by Item 304(a)(1)(v) of Regulation S-K has occurred. The Registrant has provided Grant Thornton a copy of the disclosures contained in this Report, which was received by Grant Thornton on the date of this Report. The Registrant has requested Grant Thornton to furnish the Registrant with a letter in response to Item 304(a) of Regulation S-K. Such letter is included in this Report as Exhibit 16.1. (b) KPMG was engaged by the Registrant on January 17, 2003 to audit the consolidated financial statements of the Registrant as of and for the year ended December 31, 2003. During the two years ended December 31, 2001 and the subsequent interim period through the date of this Report, the Registrant did not consult with KPMG regarding any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-K. Item 7. Financial Statements and Exhibits Exhibits Exhibit Number Exhibit Description 16.1 Letter of Grant Thornton regarding change in certifying accountant 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. BROOKLINE BANCORP INC. DATE: January 23, 2003 By: /s/ Richard P. Chapman, Jr. -------------------------------- Richard P. Chapman, Jr. Chief Executive Officer