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 (Date of earliest event reported): August 5, 2002
--------------
Divall Insured Income Properties 2 Limited Partnership
------------------------------------------------------
(Exact name of registrant as specified in its charter)
Wisconsin 0-17686 39-1606834
- --------------------------------------------------------------------------------
(State or other jurisdiction (Commission (IRS Employee
Of incorporation) File Number) Identification No.)
101 W. 11th Street, Suite 1110, Kansas City, Missouri 64105
- --------------------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (816) 421-7444
--------------
- --------------------------------------------------------------------------------
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant's Certifying Accountant.
Although the Registrant's previous independent accountant, Arthur
Andersen LLP ("Arthur Andersen"), never informed Registrant that it was unable
to continue as its independent accountant, as a result of the press reports of
the wind-down of Arthur Andersen's business, Registrant has treated Arthur
Andersen as having constructively resigned. Registrant is presently negotiating
to become a client of another independent accountant, and Registrant will amend
this Form 8-K when Registrant engages a new independent accountant. Furthermore,
pursuant to the direction of The Provo Group, Inc., the General Partner of the
Registrant (Registrant has no audit or similar committee), Registrant has
dismissed Arthur Andersen, effective August 26, 2002. See Exhibit 99.1 to this
Form 8-K.
Prior to the wind-down of Arthur Andersen's business, its report on the
Registrant's financial statements for either of the past two years did not
contain an adverse opinion or a disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope or accounting principles. In addition,
during the Registrant's two most recent fiscal years and the interim period
following the wind-down of Arthur Andersen's business, there were no
disagreements with Arthur Andersen 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 Arthur Andersen, would
have caused it to make reference to the subject matter of the disagreement in
connection with its report.
In accordance with Temporary Rule 304 T(b)(2), since Registrant has
been unable to obtain a letter from Arthur Andersen regarding Registrant's
disclosure in response to Item 304(a), compliance with Item 304(a)(3) is not
required.
Item 7. Financial Statements and Exhibits.
(c) Exhibit 99.1. Letter from Registrant to Arthur Andersen LLP,
dated August 26, 2002, concerning its dismissal.
2
SIGNATURE
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, thereto duly authorized.
THE PROVO GROUP, INC., General Partner
Dated: August 27, 2002 By /s/ Bruce A. Provo
------------------------------------
President
3
Exhibit Index
Exhibit No. Description
- ----------- -----------
99.1 Letter from Registrant to Arthur Andersen LLP, dated
August 26, 2002, concerning its dismissal
4