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): June 24, 2002
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CABLE TV FUND 14-B, LTD
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(Exact Name of Registrant Specified in Charter)
COLORADO 0-16200 84-1024658
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(State or Other (Commission File (I.R.S. Employer
Jurisdiction of Number) Identification No.)
Incorporation)
c/o Comcast Corporation
1500 Market Street
Philadelphia, Pennsylvania 19102-2148
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code: (215) 665-1700
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Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
Item 4. Changes in Registrant's Certifying Accountant.
On June 24, 2002, Comcast Cable Communications, Inc. (the "General
Partner"), the general partner of Cable TV Fund 14-B, Ltd (the "Partnership")
dismissed the Partnership's independent auditors, Arthur Andersen LLP ("AA") and
engaged the services of Deloitte & Touche, LLP ("D&T") as the Partnership's new
independent auditors for its current fiscal year, ending December 31, 2002. The
General Partner's Board of Directors authorized the dismissal of AA and the
engagement of D&T.
During the two most recent fiscal years of the Partnership ended December
31, 2001, and the subsequent interim period through June 24, 2002, there were no
disagreements between the Partnership and AA on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to AA's satisfaction, would have
caused AA to make reference to the subject matter of the disagreement in
connection with its reports; and there were no reportable events described under
Item 304(a)(1)(v) of Regulation S-K.
The audit reports of AA on the financial statements of the Partnership as
of and for the fiscal years ended December 31, 2001 and 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. A letter from AA is
attached hereto as Exhibit 16.1, indicating its concurrence with the disclosures
in this and the preceding paragraph.
During the two most recent fiscal years of the Partnership ended December
31, 2001, and the subsequent interim period through June 24, 2002, the
Partnership did not consult with D&T regarding any of the matters or events set
forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits.
Exhibit
Number Description
16.1 Letter of Arthur Andersen LLP regarding change in independent
auditor.
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 thereunto duly authorized.
Date: June 24, 2002 Cable TV Fund 14-B, LTD
By: Comcast Cable Communications, Inc.
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General Partner
By: /s/ Lawrence J. Salva
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Lawrence J. Salva
Senior Vice President
(Principal Accounting Officer)
EXHIBIT INDEX
Exhibit
Number Description
16.1 Letter of Arthur Andersen LLP regarding change in independent
auditor.