-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, If4nrnn7/d6vHwIcjbe4B0FjY2gjiyBA5bBk9k0a11HpVbBWWZRVQkbV3aMQuUG9 OsWvC2loEiwpno5KQthwTg== 0000002969-02-000014.txt : 20020607 0000002969-02-000014.hdr.sgml : 20020607 20020604152743 ACCESSION NUMBER: 0000002969-02-000014 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020530 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020604 FILER: COMPANY DATA: COMPANY CONFORMED NAME: AIR PRODUCTS & CHEMICALS INC /DE/ CENTRAL INDEX KEY: 0000002969 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 231274455 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-04534 FILM NUMBER: 02670003 BUSINESS ADDRESS: STREET 1: 7201 HAMILTON BLVD CITY: ALLENTOWN STATE: PA ZIP: 18195-1501 BUSINESS PHONE: 6104814911 MAIL ADDRESS: STREET 1: 7201 HAMILTON BLVD CITY: ALLENTOWN STATE: PA ZIP: 18195-1501 8-K 1 form8k053002.txt ITEMS 4 AND 7 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) 30 May 2002 ------------ Air Products and Chemicals, Inc. -------------------------------------- (Exact name of registrant as specified in charter)
Delaware 1-4534 23-1274455 - ---------------------------------------------- ----------------------- --------------------------- (State of other jurisdiction of incorporation) (Commission file number) (IRS Identification number) 7201 Hamilton Boulevard, Allentown, Pennsylvania 18195-1501 - ------------------------------------------------------- --------------- (Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (610) 481-4911 -------------- Item 4. Changes in Registrant's Certifying Accountant. - ------- ---------------------------------------------- The Employee Benefit Plans Committee (the "Committee") of Air Products and Chemicals, Inc. ("Air Products") annually considers and approves the selection of Air Products Retirement Savings and Stock Ownership Plan's (the "RSSOP"), independent public accountants. The Committee decided on 29 May 2002 to no longer engage Arthur Andersen LLP ("Andersen") as the RSSOP's independent public accountants and has engaged KPMG LLP to serve as the RSSOP's independent public accountants for the plan year ending 30 September 2002. Andersen's reports on the RSSOP's financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles. During the RSSOP's two most recent plan years and through the date of this Form 8-K, there were no disagreements with Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Andersen's satisfaction, would have caused it to make reference to the subject matter in connection with its report on the RSSOP's financial statements for such years. There were no reportable events as listed in Item 304(a)(1)(v) of Regulation S-K. Air Products has provided Andersen with a copy of the foregoing disclosure. Attached as Exhibit 16 is a copy of Andersen's letter, dated 30 May 2002, stating its agreement with such statements. During the RSSOP's two most recent plan years and through the date of this Form 8-K, Air Products did not consult with KPMG LLP with respect to the application of accounting principles to a specified transaction, either completed or posed, or the type of audit opinion that might be rendered on the RSSOP's financial statements, or any other matters or reportable events listed in Items 304(a)(2)(i) and (ii) of Regulation S-K. Item 7. Financial Statements and Exhibits - ------- --------------------------------- c) Exhibits. The following Exhibit is filed with this document. --------- Exhibit Number Description ------ ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated 30 May 2002 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, thereunto duly authorized. Air Products and Chemicals, Inc. --------------------------------------- (Registrant) Dated: 30 May 2002 By: /s/ John R. Owings ----------------------------------------- John R. Owings Vice President and Chief Financial Officer 3 EXHIBIT INDEX Exhibit Number Description ------ ----------- 16 Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated 30 May 2002 EX-16 3 exhibit16.txt AA LETTER CHANGE OF CERTIFYING ACCOUNTANT TO KPMG Exhibit 16 Arthur Andersen LLP 1601 Market Street Philadelphia PA 19103-2499 Tel 267 675 6000 www.andersen.com Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 May 30, 2002 Ladies and Gentlemen: We have read the second and third paragraphs of Item 4 included in the Form 8-K dated May 30, 2002 of the Air Products Retirement Savings and Stock Ownership Plan to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein. Very truly yours, Arthur Andersen LLP Copy to: Mr. John R. Owings Vice President and Chief Financial Officer Air Products and Chemicals, Inc. -----END PRIVACY-ENHANCED MESSAGE-----