8-K/A

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   ----------

                                   FORM 8-K/A

                                 CURRENT REPORT
                     PURSUANT TO SECTION 13 OR 15(d) OF THE
                         SECURITIES EXCHANGE ACT OF 1934


       Date of Report (Date of earliest event reported): September 6, 2000


                       FRONTIER ADJUSTERS OF AMERICA, INC.
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


            Arizona                       1-12902                86-0477573
- -------------------------------    ---------------------   ---------------------
(State or other jurisdiction of    (Commission File No.)   (IRS Employer ID No.)
        incorporation)


                  45 East Monterey Way, Phoenix, Arizona 85011
               --------------------------------------------------
               (Address of principal executive office) (Zip Code)


       Registrant's telephone number, including area code: (602) 264-1061


                                (Not Applicable)
          -------------------------------------------------------------
          (Former name or former address, if changed since last report)


                       FRONTIER ADJUSTERS OF AMERICA, INC.

                                   FORM 8-K/A

                                 CURRENT REPORT


ITEM 4(a). PREVIOUS INDEPENDENT ACCOUNTANT

     On September  13, 2000,  Frontier  Adjusters of America,  Inc.,  an Arizona
corporation ("Frontier"),  filed a Current Report on Form 8-K to report a change
in its independent accountant.

     Frontier  provided  M&P  with a copy of the  Current  Report  on  Form  8-K
contemporaneously  with its filing  with the SEC.  In  response,  M&P  furnished
Frontier with a letter, addressed to the SEC, indicating that it agrees with the
statements  contained  in the  Current  Report  on  Form  8-K  insofar  as  such
statements relate to M&P. Such letter is attached hereto as Exhibit 16.2.

ITEM 7.(c) EXHIBITS

16.1*     Letter  of  McGladrey  &  Pullen, LLP  regarding  change in certifying
          accountant.
16.2      Letter of McGladrey & Pullen, LLP regarding approval of Current Report
          on Form 8-K.

*    Filed  with Form 8-K  dated  September  6,  2000 and filed  with the SEC on
     September 13, 2000.

Pursuant to the  requirements of the Securities  Exchange Act of 1934,  Frontier
has duly caused this  Amendment No. 1 to Current Report on Form 8-K to be signed
on its behalf by the undersigned hereunto duly authorized.


Dated:   September 15, 2000             FRONTIER ADJUSTERS OF AMERICA, INC.

                                        By: /s/ Troy M. Huth
                                            ------------------------------------
                                            Troy M. Huth

                                        Its: President
                                            ------------------------------------

EX-16.2

                    [LETTERHEAD OF McGLADREY & PULLEN, LLP]



Securities and Exchange Commission
Washington, DC 20549


We were previously the independent accountants for Frontier Adjusters of
America, Inc. and on August 2, 2000, we reported on the financial statements of
Frontier Adjusters of America, Inc. as of and for the period ended June 30,
2000. On September 6, 2000 we were notified that we were dismissed as
independent accountants of Frontier Adjusters of America, Inc. for the year
ended June 30, 2001.

We have read Frontier Adjusters of America, Inc.'s statements included in their
Form 8-K dated September 6, 2000.

We have read such statements included under Item 4(a) and we agree with such
statements, insofar as they relate to McGladrey & Pullen, LLP.


/s/ McGladrey & Pullen, LLP

McGLADREY & PULLEN, LLP