- Current report filing (8-K)
October 05 2009 - 8:19AM
Edgar (US Regulatory)
UNITED STATES
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) October 1, 2009
CMS Bancorp Inc.
(Exact name of registrant as specified in its charter)
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Delaware
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001-33322
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20-8137247
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(State or other jurisdiction
of incorporation)
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(Commission File Number)
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(IRS Employer
Identification No.)
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123 Main Street, Suite 750 White Plains, New York 10601
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(Address of principal executive offices) (Zip Code)
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Registrants telephone number, including area code: (914) 422-2700
(Former name or former address, if changed since last
report)
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:
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Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
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Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
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Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))
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Item 4.01.
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Changes in Registrants Certifying Accountant.
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On October 1, 2009, CMS Bancorp Inc. (the Company) was notified that the audit practice of Beard Miller Company LLP (Beard) an independent registered public accounting firm,
was combined with ParenteBeard LLC (ParenteBeard) in a transaction pursuant to which Beard combined its operations with ParenteBeard and certain of the professional staff and partners of Beard joined ParenteBeard either as employees or
partners of ParenteBeard. On October 1, 2009, Beard resigned as the auditors of the Company and with the approval of the Audit Committee of the Companys Board of Directors, ParenteBeard was engaged as its independent registered public
accounting firm.
Prior to engaging ParenteBeard, the Company did not consult with ParenteBeard regarding the application of accounting
principles to a specific completed or contemplated transaction or regarding the type of audit opinions that might be rendered by ParenteBeard on the Companys financial statements, and ParenteBeard did not provide any written or oral advice
that was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.
The report of independent registered public accounting firm of Beard regarding the Companys financial statements for the fiscal years ended September 30, 2008 and 2007 did not contain any adverse opinion or disclaimer of opinion
and were not qualified or modified as to uncertainty, audit scope or accounting principles.
During the years ended September 30, 2008
and 2007, and during the interim period from the end of the most recently completed fiscal year through October 1, 2009, the date of resignation, there were no disagreements with Beard on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedures, which disagreements, if not resolved to the satisfaction of Beard would have caused it to make reference to such disagreement in its reports.
The Company provided Beard with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission and requested that
Beard furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agrees with above statements and, if it does not agree, the respects in which it does not agree. A copy of the letter, dated
October 5, 2009, is filed as Exhibit 16.1 (which is incorporated by reference herein) to this Current Report on Form 8-K.
Item 9.01.
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Financial Statements and Exhibits.
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Exhibit 16.1
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Letter from Beard Miller Company LLP to the Securities and Exchange Commission.
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SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended, the Registrant has duly caused this report to be signed on
its behalf by the undersigned hereunto duly authorized.
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CMS Bancorp Inc.
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(Registrant)
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October 5, 2009
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/s/ S
TEPHEN
D
OWD
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(Date)
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Stephen Dowd
Senior Vice President and Chief Financial Officer
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