UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
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): February 18, 2005
Donegal Mutual Insurance Company 401(k) Plan
N/A | 333-93785 | 23-1336198 | ||
(State or other jurisdiction of incorporation) |
(Commission file number) |
(I.R.S. employer identification no.) |
1195 River Road, Marietta, Pennsylvania | 17547 | |
(Address of principal executive offices) | (Zip code) |
Registrants telephone number, including area code: 717-426-1931
N/A
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions:
o | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
o | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
o | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
o | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-(c)) |
Item 4.01. Changes in Registrants Certifying Accountant.
Donegal Mutual Insurance Company 401(k) Plan (the Plan) reports that McKonly & Asbury, LLP (McKonly & Asbury), the independent auditors for the Plans statements of net assets available for benefits of the Plan as of December 31, 2003 and 2002 and the related statements of changes in net assets available for benefits for the years then ended (the Plans 2002 and 2003 Financial Statements), resigned as of February 18, 2005. McKonly & Asburys report on the Plans 2002 and 2003 Financial Statements did not contain an adverse opinion or a disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. During the Plans two most recent fiscal years and subsequent interim periods preceding McKonly & Asburys resignation, there were no disagreements with the Plan regarding any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. On June 21, 2005, the Plan engaged BDO Seidman, LLP (BDO), as the principal accountant to audit the Plans financial statements for the fiscal year ended December 31, 2004. The Plan did not consult with BDO regarding the application of accounting principles to a specified transaction or the type of audit opinion that might be rendered on the Plans financial statements or any matter that was either a subject of a disagreement or a reportable event as described in Item 304 of Regulation S-K.
Item 9.01. Financial Statements and Exhibits.
Exhibit No. | Description of Exhibit | ||
16
|
Letter dated July 8, 2005 from McKonly & Asbury. |
- 2 -
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 hereunto duly authorized.
DONEGAL MUTUAL INSURANCE COMPANY 401(K) PLAN |
||||
By: | /s/ Ralph G. Spontak | |||
Ralph G. Spontak, Trustee | ||||
Date: July 11, 2005
- 3 -
EXHIBIT INDEX
Exhibit No. | Description | Reference | ||
16
|
Letter dated July 8, 2005 from McKonly & Asbury | Submitted herewith. |
- 4 -