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): July 10, 2002
FREEPORT-McMoRan COPPER & GOLD INC.
Delaware 1-9916 74-2480931
(State or other (Commission (IRS Employer
jurisdiction of File Number) Identification
incorporation or Number)
organization)
1615 Poydras Street
New Orleans, Louisiana 70112
Registrant's telephone number, including area code: (504) 582-4000
Item 4. Changes to Registrant's Certifying Accountant
On July 10, 2002, Freeport-McMoRan Copper & Gold Inc.
(FCX or the Company) appointed Ernst & Young LLP (E&Y) to
replace Arthur Andersen LLP (Andersen) as the Company's
independent accountants. FCX's Board of Directors approved
the Audit Committee's selection of E&Y. During FCX's two
most recent fiscal years ended December 31, 2001, and the
subsequent interim period through July 10, 2002, the Company
did not consult with E&Y regarding any of the matters or
events set forth in Item 304(a)(2)(i) and (ii) of Regulation
S-K.
The audit reports issued by Andersen on the
Company's consolidated financial statements as of and for
the years ended December 31, 2001 and December 31, 2000, did
not contain any adverse opinion or disclaimer of opinion,
nor was either qualified or modified as to uncertainty,
audit scope or accounting principle. During the two fiscal
years ended December 31, 2001 and 2000, and continuing
through July 10, 2002, FCX and Andersen had no disagreements
on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or
procedure, that, if not resolved to Andersen's satisfaction,
would have caused them to make reference to the matter of
disagreement in their report on the financial statements.
None of the reportable events described under Item
304(a)(1)(v) of Regulation S-K occurred during FCX's two
most recent fiscal years and through July 10, 2002.
FCX has provided Andersen with a copy of the preceding
disclosures. Andersen has communicated to us that they have
informed the Securities and Exchange Commission (SEC) that
they are unable to provide letters that corroborate or
invalidate the statements in this disclosure, as required by
the SEC. As a result, no such letter is provided with this
Form 8-K. In addition, Andersen has announced that it will
cease to practice before the SEC effective August 31, 2002.
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.
FREEPORT-McMoRan COPPER & GOLD INC.
By: \s\ C. Donald Whitmire, Jr.
-----------------------------
C. Donald Whitmire, Jr.
Vice President and Controller -
Financial Reporting
(authorized signatory and
Principal Accounting Officer)
Date: July 15, 2002