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 23, 2002
CRAWFORD & COMPANY
(Exact name of Registrant as specified in its charter)
GEORGIA
(State or other jurisdiction of incorporation)
1-10356 58-0506554
(Commission File Number) (IRS Employer Identification No.)
5620 Glenridge Drive, N. E., Atlanta, Georgia 30342
(Address of principal executive offices)(Zip Code)
(404) 256-0830
(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On April 23, 2002, Registrant determined not to renew the engagement
of its independent auditors, Arthur Andersen LLP ("Andersen"), and appointed
Ernst & Young LLP ("Ernst & Young") as its new independent auditors, effective
immediately. This determination followed Registrant's decision to seek proposals
from independent auditors to audit Registrant's financial statements for the
fiscal year ending December 31, 2002. The decision not to renew the engagement
of Andersen and to retain Ernst & Young was approved by Registrant's Board of
Directors upon the recommendation of its Audit Committee.
Andersen's reports on the Registrant's consolidated financial
statements for the fiscal years ended December 31, 2000 and December 31, 2001
did not contain an adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope or accounting principles.
During the Registrant's two most recent fiscal years and through the
date of this Form 8-K, there were no disagreements with Andersen on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure which, if not resolved to Andersen's satisfaction,
would have caused it to make reference to the subject matter in connection with
its report on the Registrant's consolidated financial statements for such years;
and there were no reportable events, as listed in Item 304(a)(1)(v) of
Regulation S-K.
The Registrant provided Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16.1 is a copy of Andersen's letter, dated
April 26 , 2002, stating its agreement with such statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits. The following exhibits are filed with this document.
Exhibit
Number Descriptions
- --------- ------------
16.1 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
Dated April 26, 2002
Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
CRAWFORD & COMPANY
(Registrant)
By: /s/ JOHN F. GIBLIN
John F. Giblin
Executive Vice President and
Chief Financial Officer
Dated: April 26, 2002
EXHIBIT INDEX
Number Descriptions
------ ------------
16.1 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
Dated April 26, 2002