-----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, WAxrMpQ4O0/iyjeQCBufJ6oQNWO//qdi6D7mquPArra5CdWyizvnmS8u4/W8KzI+ bnDhvR5/ZvjWu8r9434gWQ== 0000950152-02-008900.txt : 20021126 0000950152-02-008900.hdr.sgml : 20021126 20021126151724 ACCESSION NUMBER: 0000950152-02-008900 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20021119 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20021126 FILER: COMPANY DATA: COMPANY CONFORMED NAME: UNITED BANCORP INC /OH/ CENTRAL INDEX KEY: 0000731653 STANDARD INDUSTRIAL CLASSIFICATION: STATE COMMERCIAL BANKS [6022] IRS NUMBER: 341405357 STATE OF INCORPORATION: OH FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-16540 FILM NUMBER: 02840985 BUSINESS ADDRESS: STREET 1: 201 SOUTH FOURTH STREET STREET 2: P O BOX 10 CITY: MARTINS FERRY STATE: OH ZIP: 43935 BUSINESS PHONE: 7406330445 MAIL ADDRESS: STREET 1: 201 SOUTH FOURTH STREET STREET 2: P O BOX 10 CITY: MARTINS FERRY STATE: OH ZIP: 43935 8-K 1 l97467ae8vk.txt UNITED BANCORP, INC. 8-K SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 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) November 19, 2002 ----------------- UNITED BANCORP, INC. (Name of Issuer in its charter) Ohio 0-16540 34-1405357 - -------------------------------------------------------------------------------- (State or Other Jurisdiction of (Commission File Number) (I.R.S. Employer Incorporation) Identification No.) 201 South 4th Street, Martins Ferry, Ohio 43935-0010 - -------------------------------------------------------------------------------- (Address of Principal Executive Offices) (Zip Code) Registrant's Telephone Number, including Area Code 740-633-0445 --------------------------- N/A - -------------------------------------------------------------------------------- (Former Name or Former Address, if Changed Since Last Report) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT (a) On November 19, 2002, the Board of Directors of United Bancorp, Inc. ("United" or the "Corporation"), upon the recommendation of its Audit Committee, dismissed Crowe, Chizek and Company LLP ("Crowe Chizek") as the Corporation's independent public accountant for all periods commencing on or after January 1, 2003, and engaged the firm of Grant Thornton, LLP as its new independent public accountant, effective for the fiscal year beginning January 1, 2003. (b) Crowe Chizek's report on the consolidated financial statements of the Corporation for each of the fiscal years ended December 31, 2000 and December 31, 2001 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 fiscal years ended December 31, 2000 and December 31, 2001, and the subsequent interim period through November 19, 2002, there were no disagreements between the Corporation and Crowe Chizek on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Crowe Chizek, would have caused it to make reference to the subject matter of the disagreement in connection with its reports. During the fiscal years ended December 31, 2000 and December 31, 2001, and the subsequent interim period through November 19, 2002, there were no reportable events as defined in Item 304(a)(1)(v) of SEC Regulation S-K. (c) During United's two most recent fiscal years ended December 31, 2000, and December 31, 2001, and the subsequent interim period through November 19, 2002, the Corporation did not consult with Grant Thornton, LLP regarding any of the matters or events set forth in Item 304(a)(2)(i) and (ii) of SEC Regulation S-K. Exhibit No. 16, filed herewith, sets forth the letter of Crowe, Chizek and Company LLP to the Commission stating whether Crowe, Chizek and Company LLP agrees with the statements made by Registrant in this report on Form 8-K and the respects, if any, in which Crowe, Chizek and Company LLP does not agree with Registrant's statements in this Report on Form 8-K. ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS Exhibit Number Description of Exhibit 16 Letter of Crowe, Chizek and Company LLP regarding change in certifying accountant. 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 hereunto authorized. Dated: November 25, 2002 United Bancorp, Inc. /s/ Randall M. Greenwood ------------------------ Randall M. Greenwood Chief Financial Officer EXHIBIT INDEX Exhibit Number Description of Exhibit 16 Letter of Crowe, Chizek and Company LLP regarding change in certifying accountant. EX-16 3 l97467aexv16.txt EXHIBIT 16 EXHIBIT 16 ---------- Office of the Chief Accountant Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 November 26, 2002 We have read Item 4 included in the Form 8-K dated November 25, 2002 of United Bancorp, Inc. to be filed with the Securities and Exchange Commission. We are in agreement with the Registrant's statement in Item 4(a) that we were dismissed as the Registrant's independent public accountant for all periods commencing on or after January 1, 2003, and we agree with the statements contained in Item 4(b). Very truly yours, /s/ Crowe, Chizek and Company LLP - --------------------------------- Crowe, Chizek and Company LLP copy to: Randall M. Greenwood, Chief Financial Officer United Bancorp, Inc. -----END PRIVACY-ENHANCED MESSAGE-----