-----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, CwHhbOJAxDx3VEdoAxDpc5irUJI5DPN1KU6Uau9HtqTQHHg8XmfCoIUHsnBUMTgm QQZgRVHgTY81AxfSpY8CMg== 0000912057-02-021479.txt : 20020521 0000912057-02-021479.hdr.sgml : 20020521 20020521163803 ACCESSION NUMBER: 0000912057-02-021479 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020521 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020521 FILER: COMPANY DATA: COMPANY CONFORMED NAME: GEORGIA GULF CORP /DE/ CENTRAL INDEX KEY: 0000805264 STANDARD INDUSTRIAL CLASSIFICATION: INDUSTRIAL INORGANIC CHEMICALS [2810] IRS NUMBER: 581563799 STATE OF INCORPORATION: DE FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-09753 FILM NUMBER: 02659017 BUSINESS ADDRESS: STREET 1: 400 PERIMETER CTR TERRACE STREET 2: STE 595 CITY: ATLANTA STATE: GA ZIP: 30346 BUSINESS PHONE: 7703954500 8-K 1 a2080801z8-k.htm FORM 8-K
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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):        May 21, 2002 (May 20, 2002)

GEORGIA GULF CORPORATION
(Exact Name of Registrant as Specified in its Charter)

Delaware
(State or Other Jurisdiction of Incorporation)
  1-9753
(Commission File Number)
  58-1563799
(IRS Employer Identification Number)

400 Perimeter Center Terrace, Suite 595, Atlanta, GA
(Address of Principal Executive Offices)

 

30346
(Zip Code)

Registrant's Telephone Number, including area code:        (770) 395-4500

Not Applicable
(Former Name or Former Address, if Changed Since Last Report)





Item 4. Changes in Registrant's Certifying Accountant.

        On May 20, 2002, the Audit Committee of the Board of Directors of Georgia Gulf Corporation ("Georgia Gulf") voted to dismiss its independent public accountants, Arthur Andersen LLP ("Arthur Andersen"), and to engage the services of Deloitte & Touche LLP ("Deloitte & Touche") to serve as Georgia Gulf's independent public accountants for Georgia Gulf's 2002 fiscal year, effective immediately.

        Arthur Andersen's reports on Georgia Gulf's consolidated financial statements for each of the fiscal years ended December 31, 2001 and 2000 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 fiscal years ended December 31, 2001 and 2000, and through the date hereof, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with its report on Georgia Gulf's consolidated financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

        Georgia Gulf provided Arthur Andersen with a copy of the foregoing disclosures. Attached, as Exhibit 16.1, is a copy of Arthur Andersen's letter, dated May 17, 2002, stating its agreement with such statements.

        During the fiscal years ended December 31, 2001 and 2000 and through the date hereof, Georgia Gulf did not consult Deloitte & Touche with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on Georgia Gulf's consolidated financial statements, or any other matters or reportable events as set forth in Items 304(a)(1)(iv) and (v) of Regulation S-K.


Item 7. Financial Statements, Pro Forma Financial Statements and Exhibits.

        (c) Exhibits.

      16.1
      Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated May 17, 2002, 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 duly authorized.


Dated: May 21, 2002

    Georgia Gulf Corporation

 

 

By:

 

/s/ Joel I. Beerman

    Name:   Joel I. Beerman
    Title:   Vice President, General Counsel and Secretary


EXHIBIT INDEX

16.1   Letter from Arthur Andersen LLP to the Securities and Exchange Commission, dated May 17, 2002, regarding change in certifying accountant.



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SIGNATURE
EXHIBIT INDEX
EX-16.1 3 a2080801zex-16_1.htm EXHIBIT 16.1
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Exhibit 16.1

Office of the Chief Accountant
May 17, 2002
Page 1 of 1

Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, NW
Washington, DC 20549

May 17, 2002

Commissioners:

We have read Item 4 included in the Form 8-K dated May 21, 2002 of Georgia Gulf Corporation to be filed with the Securities and Exchange Commission and are in agreement with the statements contained therein.

Very truly yours,


ARTHUR ANDERSEN LLP




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