UNITED STATES
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): April 1, 2002
ENCORE ACQUISITION COMPANY
(Exact name of registrant as specified in its charter)
Commission File No. 1-16295
Delaware 75-2759650
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(State or other jurisdiction of (I.R.S. Employer
incorporation or organization) Identification Number)
777 Main Street, Suite 1400, Ft. Worth, Texas 76102
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (817) 877-9955
Item 4. Changes in Registrant's Certifying Accountant
On April 1, 2002, the Board of Directors of Encore Acquisition
Company (the "Company") upon recommendation by its Audit Committee,
approved the engagement of Ernst & Young LLP ("E & Y") as the Company's
independent auditors for the fiscal year 2002, dismissing the firm of
Arthur Andersen LLP ("Arthur Andersen" or "AA"). The determination to
change independent auditors followed the Board of Director's decision
to seek proposals from independent public accountants to audit the
Company's financial statements for the fiscal year ending December 31,
2002.
The reports of Arthur Andersen on the Company's consolidated
financial statements as of and for the years ended December 31, 2001
and 2000 did not contain an adverse opinion or disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles.
In connection with the audits of the Company's consolidated
financial statements as of and for the years ended December 31, 2001
and 2000 and the subsequent interim period preceding the decision to
change independent auditors, there were no disagreements with Arthur
Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure which, if not
resolved to AA's satisfaction would have caused them to make reference
to the matter in their report. There were no "reportable events" as
that term is described in Item 304(a)(1)(v) of Regulation S-K.
1
The Company has requested Arthur Andersen to furnish it with a
letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. A copy of that letter
dated April 4, 2002 is attached as Exhibit 16.1 to this Form 8-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits
16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated April 4, 2002.
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 thereunto duly authorized.
ENCORE ACQUISITION COMPANY
Date: April 5, 2002 By: /s/ Morris B. Smith
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Morris B. Smith
Chief Financial Officer, Treasurer,
Executive Vice President and Principal
Financial Officer
Date: April 5, 2002 By: /s/ Robert C. Reeves
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Robert C. Reeves
Vice President, Controller and
Principal Accounting Officer
2
INDEX TO EXHIBITS
<Table>
<Caption>
EXHIBIT
NUMBER DESCRIPTION
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16.1 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated April 4, 2002.
</Table>