0000891554-01-505860.txt : 20011026 0000891554-01-505860.hdr.sgml : 20011026 ACCESSION NUMBER: 0000891554-01-505860 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 4 CONFORMED PERIOD OF REPORT: 20011019 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20011019 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GUARANTY BANCSHARES INC /TX/ CENTRAL INDEX KEY: 0001058867 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 751656431 STATE OF INCORPORATION: TX FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-24235 FILM NUMBER: 1762416 BUSINESS ADDRESS: STREET 1: 100 WEST ARKANSAS CITY: MT PLEASANT STATE: TX ZIP: 75456 BUSINESS PHONE: 9035729881 MAIL ADDRESS: STREET 1: 100 WEST ARKANSAS CITY: MT PLEASANT STATE: TX ZIP: 75456 8-K 1 d70624_8k.htm CURRENT REPORT Guaranty Bancshares, Inc.

FORM 8-K

CURRENT REPORT

Pursuant to Section 13 or 15(d) of the Securities and Exchange Act of 1934

Date of Report:     October 19, 2001

Guaranty Bancshares, Inc.
(Exact name of registrant as specified in its charter)


Texas
(State or other jurisdiction
of incorporation) 		0-23113
(Commission
File Number) 		75-1656431
(IRS Employer
Identification No.)

100 W. Arkansas Street, Mt. Pleasant, Texas
(Address of principal executive offices) 		75455
(Zip Code)

Registrant’s telephone number, including area code     903-572-9881

—————————————————————————————————————
(Former name or former address, if changed since last report)

This report is filed pursuant to Item 4 of Form 8-K to report the change of name of the independent accounting firm that is utilized by the Registrant. Pursuant to General Instruction F of Form 8-K, the following documents are incorporated herein by reference and attached as the exhibits hereto.

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EXHIBIT INDEX


Exhibit
Number
Description
Sequentially Numbered Pages
         
1.   Report of merger of Registrant’s   3  
    certifying accountant and name  
    of successor company as  
    independent accountant and  
    auditor.  
       
2.   Letter from Fisk and Robinson,   4  
    P.C. to the Securities and  
    Exchange Commission stating  
    information regarding merger.  
       
3.   Letter from Fisk and Robinson,   5  
    P.C. to Registrant regarding merger,  
    with copy to the Securities and  
    Exchange Commission.  



Guaranty Bancshares, Inc.

 
By:

Name:

Title: 		/s/ CLIFTON A. PAYNE
——————————————
Clifton A. Payne
——————————————
Executive Vice President & CFO
——————————————

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EX-1 3 d70624_ex1.htm REPORT OF MERGER Exhibit 1

Exhibit 1

GUARANTY BANCSHARES, INC.

Form 8K

(Commission File Number 000-24235)

Item 4. Change in Registrant’s Certifying Accountant.


1. On October 12, 2001, Guaranty Bancshares, Inc. (Company) was notified that the partners and employees of Fisk & Robinson, P.C. had merged with McGladrey & Pullen, LLP and that the accounting firm of Fisk & Robinson, P.C. would no longer exist and, therefore, would no longer be the independent auditor for the Registrant. McGladrey & Pullen, LLP was appointed as the Registrant’s new auditor.

2. The auditor’s report from Fisk &Robinson, P.C. for the Registrant’s past fiscal year ended December 31, 2000 (years prior to 2000 were audited by other auditors) 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.

3. The decision to engage McGladrey & Pullen, LLP was approved by the board of directors of the Company.

4. During the Registrant’s two most recent fiscal years and the subsequent interim period preceding the change, there have been no disagreements with Fisk & Robinson, P.C. on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure.

5. The Registrant has requested Fisk & Robinson, P.C. to furnish a letter addressed to the Commission stating whether it agrees with the statements made in this Item. Such letter is included in an exhibit to this Form 8K.

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EX-2 4 d70624_ex2.htm LETTER FROM FISK AND ROBINSON, P.C. TO THE SEC Exhibit 2

Exhibit 2


October 19, 2001



Securities and Exchange Commission
Washington, D.C. 20549

Gentlemen:

We were previously the independent accountants for Guaranty Bancshares, Inc. (Commission File Number 000-24235), and on February 8, 2001 we reported on the consolidated financial statements of Guaranty Bancshares, Inc. and Subsidiaries as of and for the year ended December 31, 2000. On October 12, 2001, we informed Guaranty Bancshares, Inc. that our partners and employees had merged with McGladrey & Pullen, LLP and we would no longer be the independent auditor for Guaranty Bancshares, Inc. We have read the Guaranty Bancshares, Inc. statements included under Item 4 of its Form 8-K dated October 19, 2001, and we agree with such statements.

Fisk & Robinson, P.C.
Dallas, Texas
October 19, 2001

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EX-3 5 d70624-ex3.htm LETTER FROM FISK AND ROBINSON, P.C. TO REGISTRANT Exhibit 3

Exhibit 3

[LETTERHEAD OF FISK ROBINSON]

October 12, 2001

Mr. Clifton A. Payne
Guaranty Bancshares, Inc.
100 W. Arkansas
Mount Pleasant, Texas 75455

Dear Mr. Payne:

On October 5, 2001, the partners and employees of Fisk & Robinson, P.C. officially merged with McGladrey & Pullen, LLP. As a result of this transaction, the client-auditor relationship between Guaranty Bancshares, Inc. (Commission File Number 000-24235) and the accounting firm of Fisk & Robinson, P.C. has terminated.

Sincerely,

/s/ Fisk & Robinson

Fisk & Robinson, P.C.

Via Fax and Regular Mail


cc: Officer of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stock 11-3
450 Fifth Street, N.W.
Washington, D.C. 20549
Fax 202-942-9656

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