SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
PURSUANT TO SECTION 13 OR 15(D) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of Report (Date of earliest event reported) May 12, 2004
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Commission file number 0-16079
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AIR METHODS CORPORATION 401(K) PLAN
(Exact name of Registrant as Specified in Its Charter)
Delaware 84-0915893
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(State or Other Jurisdiction (I.R.S. Employer
of Incorporation or Organization) Identification Number)
7301 South Peoria, Englewood, Colorado 80112
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(Address of Principal Executive Offices) (Zip Code)
Registrant's Telephone Number, Including Area Code (303) 792-7400
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Former Name, Former Address and Former Fiscal Year, if Changed Since Last
Report: N/A
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On May 12, 2004, the Air Methods Corporation 401(k) Plan (the Plan) dismissed
its independent auditor, KPMG LLP (KPMG) for the year ending December 31, 2003.
This action was approved by the Audit Committee of Air Methods Corporation. The
audit reports of KPMG on the financial statements of the Plan for fiscal years
ended December 31, 2002 and 2001, did not contain any adverse opinion or
disclaimer of opinion and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
In addition, during the Plan's fiscal years ended December 31, 2002 and 2001,
and through May 12, 2004, there was no disagreement with KPMG on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement, if not resolved to the satisfaction of
KPMG, would have caused KPMG to make reference to the subject of that
disagreement in its reports on the Plan's financial statements for those fiscal
periods. During the fiscal years ended December 31, 2002 and 2001, and through
May 12, 2004, there were no "reportable events" as that term is defined in Item
304(a)(1)(v) of Regulation S-K.
The Plan provided a copy of the foregoing disclosures to KPMG prior to the date
of the filing of this report and requested that KPMG furnish it with a letter
addressed to the Securities and Exchange Commission stating whether or not it
agrees with the statements in this Item 4. A copy of the letter furnished by
KPMG in response to that request (as required by Item 304(a)(3) of Regulation
S-K) dated June 28, 2004, is filed as Exhibit 16.1 to this Form 8-K.
Grant Thornton LLP (Grant Thornton) was engaged as the Plan's new independent
accountants on June 9, 2004. During the two most recent fiscal years ended
December 31, 2002 and 2001, and the interim period preceding the engagement of
Grant Thornton, the Plan has not consulted with Grant Thornton regarding either:
(a) the application of accounting principles to a specified transaction, either
completed or proposed; or the type of audit opinion that might be rendered on
the Plan's financial statements, and neither a written report or oral advice was
provided to the Plan by Grant Thornton that Grant Thornton concluded was an
important factor considered by the Plan in reaching a decision as to an
accounting, auditing, or financial reporting issue; or (ii) any matter that was
either the subject of a "disagreement" or "reportable event," as those terms are
used in Item 304(a)(1) of Regulation S-K and the related instructions to Item
304 of Regulation S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
16.1 Letter from KPMG LLP, dated June 28, 2004, to the Securities and
Exchange Commission regarding change in certifying accountant
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Plan Administrator has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
AIR METHODS CORPORATION 401(K) Plan
Date: June 28, 2004 By: /s/ Sharon M. Northern
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Sharon M. Northern
Planning & Analysis Manager
Air Methods Corporation
Plan Administrator
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