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): February 23, 2001
BANK ONE CORPORATION
(Exact name of registrant as specified in its charter)
Delaware 001-15323 31-0738296
(State or other jurisdiction (Commission File Number) (IRS Employer
of incorporation) Identification No.)
1 Bank One Plaza, Chicago, IL 60670
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 312-732-4000
Item 4. Changes in Registrant's Certifying Accountant
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(a) The Registrant has decided to no longer engage Arthur Andersen LLP ("AA")
as its principal accountant and has selected KPMG LLP ("KPMG") to serve as
its principal accountant for 2001. The change in accountants was
recommended by the Audit and Risk Management Committee of the Registrant's
Board of Directors and approved by the Board on February 23, 2001.
AA's report on each of the Registrant's 1998 and 1999 financial statements
did not contain an adverse opinion or a disclaimer of opinion, and was not
qualified as to uncertainty, audit scope or accounting principles. AA's
report on the Registrant's 2000 financial statements has not yet been
issued, but is expected to be issued in March, 2001, in conjunction with
the filing of the Registrant's Annual Report on Form 10-K for the year
ended December 31, 2000. During 1998, 1999 and 2000, and during the portion
of 2001 preceding the Board's decision, there were no disagreements with AA
on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreement(s), if not
resolved to AA's satisfaction, would have caused it to refer to the subject
matter of the disagreement(s) in connection with its reports; and there
were no reportable events ("Reportable Events") as described in Item
304(a)(1)(v) of the Securities and Exchange Commission's (the "Commission")
Regulation S-K.
The Registrant has provided a copy of the foregoing statements to AA.
Attached as Exhibit 99(a) hereto is AA's letter to the Commission stating
its agreement with such statements.
(b) Effective February 23, 2001, the Registrant has engaged KPMG as its
principal accountant for 2001. During 1999 and 2000, and during the
portion of 2001 preceding the Board's decision, neither the Registrant nor
anyone acting on its behalf consulted with KPMG 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 Registrant's financial statements; or (ii) any matter that was
either the subject of a disagreement with AA or a Reportable Event with
respect to AA.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
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(c) Exhibits.
Exhibit Number Description of Exhibits
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99(a) Letter from Arthur Andersen LLP to the Securities and
Exchange Commission, dated February 23, 2001.
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.
BANK ONE CORPORATION
(Registrant)
Date: February 23, 2001 By: /s/ M. Eileen Kennedy
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Title: Treasurer
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EXHIBIT INDEX
Exhibit Number Description of Exhibits
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99(a) Letter from Arthur Andersen LLP to the Securities and Exchange
Commission, dated February 23, 2001.
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