SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
May 30, 2002
Date of Report
(Date of earliest event reported)
WABASH NATIONAL CORPORATION
(Exact name of registrant as specified in its charter)
DELAWARE 1-10883 52-1375208
(State or other jurisdiction of (Commission (I.R.S. Employer
incorporation or organization) File Number) Identification Number)
1000 Sagamore Parkway South
Lafayette, Indiana
(Address of principal executive offices)
47905
(Zip Code)
(765) 771-5300
(Registrant's telephone number, including area code)
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On May 30, 2002 Wabash National Corporation (the "Company")
dismissed Arthur Andersen as its independent auditors. The reports
of Arthur Andersen on the Company's financial statements for the
fiscal years ended December 31, 2000 and December 31, 2001 did not
contain an adverse opinion, disclaimer of opinion or qualification
or modification as to uncertainty, audit scope or accounting
principles. During the fiscal years ended December 31, 2000 and
December 31, 2001 and during the subsequent interim period, there
were no disagreements with Arthur Andersen on any matters of
accounting principles or practices, financial statement disclosure
or auditing scope or procedures. During the fiscal years ended
December 31, 2000 and December 31, 2001 and during the subsequent
interim period, there were no reportable events (as defined in
Item 304(a)(1)(v) of Regulation S-K).
The Company provided Arthur Andersen with a copy of the
disclosures it is making herein prior to the filing of this
Current Report on Form 8-K with the Securities and Exchange
Commission and requested that Arthur Andersen furnish the Company
a letter addressed to the Securities and Exchange Commission
stating whether Arthur Andersen agrees with the statements made by
the Company herein and, if not, stating the respects in which it
does not agree. Arthur Andersen's letter, dated May 30, 2002 is
attached as Exhibit 16.1 hereto.
Simultaneously with the dismissal of its former auditors, the
Company engaged Ernst & Young to act as its independent auditors
as successor to Arthur Andersen. During the two most recent fiscal
years and subsequent interim period, the Company has not consulted
with Ernst & Young regarding (i) 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 Company's financial statements, or (ii) any matter that was
either the subject of disagreement on any matter of accounting
principles or practices, financial statement disclosure or
auditing scope or procedures or a reportable event (as defined in
Item 304 (a)(1)(v) of Regulation S-K).
The Audit Committee of the Company's Board of Directors approved
the dismissal of Arthur Andersen and this action was ratified by
the Company's Board of Directors. The Audit Committee
simultaneously recommended the appointment of Ernst & Young as the
Company's independent auditors and this action was approved by the
Company's Board of Directors.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits.
16.1 Letter of Arthur Andersen dated May 30, 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 thereunto duly authorized.
WABASH NATIONAL CORPORATION
Date: May 30, 2002 By: /s/ MARK R. HOLDEN
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Mark R. Holden
Vice President - Chief Financial Officer (Principal
Financial Officer and Principal Accounting Officer)