8-K/A

                       SECURITIES AND EXCHANGE COMMISSION
                             WASHINGTON, D.C. 20549

                                   ----------

                                   FORM 8-K/A
                                 AMENDMENT NO. 2

                                 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
                                 AMENDMENT NO. 2

                                 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, as amended,  to
report a change in its independent accountant.  The purpose of this amendment is
to correct a typographical error in Item 4(a) of the original filing.

     On August 29, 2000, the Board of Directors of Frontier, voted to not retain
McGladrey & Pullen, LLP ("M&P") as Frontier's  independent  principal accountant
for the current fiscal year but rather to recommend PricewaterhouseCoopers,  LLP
to the shareholders as Frontier's independent principal accountant. The decision
not to retain M&P was  communicated  by  Frontier to M&P on  September  6, 2000.
Frontier may continue to consult with M&P on accounting and financial matters.

     M&P's report on the  financial  statements  of Frontier for the years ended
June 30,  2000  and  June  30,  1999 did not  contain  any  adverse  opinion  or
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope  or  accounting  principle.  In  connection  with  the  audits  by  M&P of
Frontier's  financial  statements  for the two most recent  fiscal years and the
subsequent  interim  period  through  September  6,  2000,  there  have  been no
disagreements between M&P and Frontier on any matter of accounting principles or
practices,  financial statement disclosure,  or auditing scope or procedure. The
term "disagreement" is utilized in accordance with Item 304 of Regulation S-K.

     M&P has provided  Frontier  with a letter  confirming  its  termination  as
Frontier's  independent  accountant,   and  two  (2)  letters  confirming  their
agreement  with the  statements  pertaining to M&P made herein,  copies of which
were  provided to the SEC by M&P.  Such letters are attached  hereto as Exhibits
16.1, 16.2 and 16.3.

ITEM 4(b). NEW INDEPENDENT ACCOUNTANT

     On August 29, 2000, Frontier selected PricewaterhouseCoopers, LLP ("Price")
as Frontier's  independent public  accountants.  The decision to change auditors
was approved by Frontier's Board of Directors on August 29, 2000 and recommended
to the Shareholders to vote on at their upcoming annual meeting.

     During the two most recent fiscal years and the  subsequent  interim period
through  August 29,  2000,  neither  Frontier  nor anyone on behalf of  Frontier
consulted with Price regarding  either the application of accounting  principles
to a specified  transaction,  either completed or proposed, or the type of audit
opinion that might be rendered on the  financial  statements  of Frontier or any
matter that was either the subject of a disagreement, within the meaning of Item
304(a)(1)(iv)  of  Regulation  S-K,  or any  reportable  event,  as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.

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

16.3      Letter of McGladrey & Pullen, LLP regarding approval of Current Report
          on Form 8-K/A Amendment No. 2

*    Filed  with Form 8-K  dated  September  6,  2000 and filed  with the SEC on
     September 13, 2000.
**   Filed with Form 8-K/A  dated  September  15, 2000 and filed with the SEC on
     September 15, 2000.

Pursuant to the  requirements of the Securities  Exchange Act of 1934,  Frontier
has duly  caused  this  Amendment  No. 2 to  Current  Report on Form 8-K/A to be
signed on its behalf by the undersigned hereunto duly authorized.


Dated: September 19, 2000               FRONTIER ADJUSTERS OF AMERICA, INC.


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

EX-16.3

                    [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
and 1999.  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
September 19, 2000