SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
AMENDMENT NO. 1 TO
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
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Date of Report: May 20, 2002
BRIGGS & STRATTON CORPORATION
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(Exact name of registrant as specified in its charter)
Wisconsin 1-1370 39-0182330
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(State or other jurisdiction of (Commission File (I.R.S. Employer
incorporation or organization) Number) Identification No.)
12301 West Wirth Street, Wauwatosa, Wisconsin 53222
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (414) 259-5333
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 20, 2002, BRIGGS & STRATTON CORPORATION (the "Company")
dismissed Arthur Andersen LLP as its independent public accountants and
appointed Deloitte & Touche LLP as its new independent accountants. The decision
to dismiss Arthur Andersen and to retain Deloitte & Touche was recommended by
the Company's Audit Committee and approved by its Board of Directors.
Arthur Andersen's reports on the Company's consolidated financial
statements for the fiscal years ended July 1, 2001 and July 2, 2000, did not
contain any adverse opinion or 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 ended July 1, 2001
and July 2, 2000, and the subsequent interim period through May 20, 2002 (date
of dismissal), there were no disagreements between the Company and Arthur
Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to Arthur Andersen's satisfaction, would have caused them to make
reference to the subject matter of the disagreement in connection with their
reports.
None of the reportable events described in Item 304(a) (1) (v) of
Regulation S-K occurred during the fiscal years ended July 1, 2001 and July 2,
2000, and the subsequent interim period through May 20, 2002 (date of
dismissal).
The Company has provided Arthur Andersen with a copy of the foregoing
disclosures. Attached, as Exhibit 16 is a letter from Arthur Andersen, dated May
29, 2002, stating their agreement with such statements.
During the fiscal years ended July 1, 2001 and July 2, 2000, and the
subsequent interim period through May 20, 2002 (date of dismissal), the Company
did not consult with Deloitte & Touche regarding any of the matters or events
set forth in Item 304 (a) (2) (i) and (ii) of Regulation S-K.
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ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits:
Exhibit
Number Description
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16 Letter of Arthur Andersen LLP regarding
change in certifying accountant. (Filed herewith.)
99 Press Release dated May 23, 2002. (Filed herewith.)
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of
1934, the registrant has duly caused this amendment to its report to be
signed on its behalf by the undersigned thereunto duly authorized.
BRIGGS & STRATTON CORPORATION
Date: May 29, 2002 By: /s/ James E. Brenn
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James E. Brenn,
Senior Vice President and
Chief Financial Officer
EXHIBIT INDEX
Exhibit No. Description
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16 Letter of Arthur Andersen LLP regarding change in certifying
accountant.
99 Press Release dated May 23, 2002.
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