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
THE SECURITIES EXCHANGE ACT OF 1934
Date of Report: May 16, 2002
BUTLER MANUFACTURING COMPANY
1540 Genessee Street
Kansas City, Missouri 64102
Phone (816) 968-3000
Incorporated in the State of Delaware
Commission File No. 001-12335
I.R.S. Employer Identification Number: 44-0188420
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
The Board of Directors of Butler Manufacturing Company (the "Company"), upon the
recommendation of its Audit Committee, approved dismissal of Arthur Andersen LLP
("Arthur Andersen") as the Company's independent auditors and the appointment of
KPMG LLP to serve as the Company's independent auditors for the year ending
December 31, 2002. The change is effective May 16, 2002.
Arthur Andersen's reports on the Company's consolidated financial statements for
each of the years ended December 31, 2001 and 2000 did not contain an adverse
opinion or disclaimer of opinion, nor were such reports qualified or modified as
to uncertainty, audit scope or accounting principles.
During the years ended December 31, 2001 and 2000 and through the date hereof,
there were no disagreements with Arthur Andersen on any matter of accounting
principle or practice, financial statement disclosure, or auditing scope or
procedure which, if not resolved to Arthur Andersen's satisfaction would have
caused them to make reference to the subject matter of the disagreement in
connection with the audit reports on the Company'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.
The Company provided Arthur Andersen with a copy of the foregoing disclosures.
Attached as Exhibit 16 is a copy of Arthur Andersen's letter, dated May 16,
2002, stating its agreement with such statements.
During the years ended December 31, 2001 and 2000 and through May 16, 2002, the
Company did not consult KPMG LLP 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 the Company's consolidated financial
statements, or any other matters or reportable events as set forth in Items
304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. - FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits.
Exhibit 16 Letter from Arthur Andersen to the Securities and Exchange Commission
dated May 16, 2002.
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, as amended,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
BUTLER MANUFACTURING COMPANY
Date: May 16, 2002 BY: /s/ Larry C. Miller
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Larry C. Miller
Vice President -Finance and
Chief Financial Officer
Date: May 16, 2002 BY: /s/ John W. Huey
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John W. Huey
Vice President, General
Counsel And Secretary.