UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): September 16, 2002
AMERICAN ECOLOGY CORPORATION
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(EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)
DELAWARE 0-11688 95-3889638
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer
incorporation or organization) Identification Number)
Lakepointe Centre I,
300 E. Mallard, Suite 300
Boise, Idaho 83706
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(Address of principal executive offices) (Zip Code)
(208) 331-8400
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(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On September 16, 2002, American Ecology Corporation's Board of Directors, upon
recommendation of the Audit Committee, engaged Moss Adams LLP as independent
auditor, replacing Balukoff Lindstrom & Co.
Balukoff Lindstrom & Co.'s reports on American Ecology Corporation's financial
statements for the past two years 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 American Ecology Corporations's two most recent fiscal years and through
the date of Balukoff Lindstrom & Co.'s dismissal, there were no disagreements
with Balukoff Lindstrom & Co. on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure which,
if not resolved to Balukoff Lindstrom & Co's satisfaction, would have caused
Balukoff Lindstrom & Co. to make reference to the subject matter in connection
with its report of the financial statements for such years; and there were no
reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.
American Ecology Corporation has provided Balukoff Lindstrom & Co. with a copy
of the above disclosures. Attached as Exhibit 16 is a copy of Balukoff
Lindstrom & Co's letter, dated September 18, 2002, stating its agreement with
such statements.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits. The following exhibit is filed as part of this report:
Exhibit 16 Letter from Balukoff Lindstrom & Co. to the Securities & Exchange
Commission dated September 18, 2002.
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SIGNATURES
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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.
AMERICAN ECOLOGY CORPORATION
(Registrant)
Date: September 18, 2002 By: /S/ Michael J. Gilberg
Michael J. Gilberg
Vice President and Controller
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EXHIBIT INDEX
Exhibit Description
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16 Letter from Balukoff Lindstrom & Co. to the Securities & Exchange
Commission dated September 18, 2002.
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