U.S. 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): April 30, 2002
AMEDISYS, INC.
--------------
(Exact Name of Registrant as Specified in Charter)
DELAWARE
--------
(State or Other Jurisdiction of
Incorporation or Organization)
0-24260 11-3131700
------- ----------
(Commission File Number) (I.R.S. Employer Identification No.)
11100 MEAD ROAD, SUITE 300, BATON ROUGE, LA 70816
-------------------------------------------------
(Address of principal executive offices
including zip code)
(225) 292-2031
--------------
(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On April 30, 2002, the Board of Directors of Amedisys, Inc.
(the "Company"), upon recommendation by the Audit Committee, dismissed
Arthur Andersen LLP ("Andersen") as the Company's independent auditors.
Also effective April 30, 2002, the Board of Directors, upon
recommendation by the Audit Committee, selected KPMG LLP ("KPMG") to
serve as the Company's independent auditors for fiscal year 2002. At
that time, the definitive engagement of KPMG was contingent upon the
completion of KPMG's standard client evaluation procedures. These
procedures were completed on May 24, 2002.
During the years ended December 31, 2001 and 2000 and through
the date of this Form 8-K, there were no disagreements with Andersen on
any matter of accounting principle or practice, financial statement
disclosure, or auditing scope or procedure which, if not resolved to
Andersen's satisfaction, would have caused them to make reference to
the subject matter of the disagreement in connection with their
reports. None of the reportable events described under Item
304(a)(1)(v) of Regulation S-K occurred within the Company's two most
recent fiscal years ended December 31, 2001 and through the date
hereof.
The audit reports of Andersen on the Company's consolidated
financial statements for the fiscal years ended December 31, 2001 and
2000 did not contain any adverse opinion or disclaimer of opinion, nor
were they qualified or modified as to uncertainty, audit scope, or
accounting principles.
The Company has provided Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16.1 is a copy of Andersen's letter,
dated May 24, 2002, stating its agreement with such statements.
During the years ended December 31, 2001 and 2000 and through
the date hereof, the Company did not consult with KPMG regarding any
matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation
S-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
The following exhibit is filed herewith:
Exhibit
No. Description
------- -----------
16.1 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission dated
May 24, 2002.
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 hereunto duly authorized.
AMEDISYS, INC.
By: /s/ LARRY R. GRAHAM
---------------------------------------
Larry R. Graham
Principal Accounting and Financial Officer
DATE: May 24, 2002
INDEX TO EXHIBITS
Exhibit
Number Description
------- -----------
16.1 Letter from Arthur Andersen LLP to the Securities and
Exchange Commission dated May 24, 2002.