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FWV > SEC Filings for FWV > Form 8-K on 2-May-2013All Recent SEC Filings

Show all filings for FIRST WEST VIRGINIA BANCORP INC | Request a Trial to NEW EDGAR Online Pro

Form 8-K for FIRST WEST VIRGINIA BANCORP INC


2-May-2013

Changes in Registrant's Certifying Accountant, Financial Statemen


Item 4.01 Changes in Registrant's Certifying Accountant

(a) On April 26, 2013, First West Virginia Bancorp, Inc. (the "Company") received a letter from S.R. Snodgrass, A.C. ("S.R. Snodgrass), the Company's independent registered public accounting firm, confirming that the client-auditor relationship between the Company and S.R. Snodgrass had ceased. Attached hereto as Exhibit 16.1 is a copy of the letter dated April 26, 2013, from S.R. Snodgrass. S.R. Snodgrass resigned its position as the Company's independent registered public accounting firm because the Company hired an accountant of S.R. Snodgrass who previously participated in the audit of the Company's financial statements.

During the Company's two most recent fiscal years ended December 31, 2012, and the subsequent interim period through April 26, 2013, there were no disagreements between the Company and S.R. Snodgrass on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to the satisfaction of S.R. Snodgrass, would have caused S.R. Snodgrass to make reference to the matter of the disagreement in connection with its reports. S.R. Snodgrass's reports on the Company's consolidated financial statements for each of the years ended December 31, 2012 and 2011, did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

The Company provided S.R. Snodgrass with a copy of this disclosure. Attached as Exhibit 16.2 is a copy of S.R. Snodgrass' letter, dated May 2, 2013, stating its agreement with these statements.

S.R. Snodgrass's report on the Company's consolidated financial statements for the two (2) most recent fiscal years ended December 31, 2012, dated March 27, 2013 and March 27, 2012, were issued on an unqualified basis in conjunction with the filing of the Company's Annual Report on Form 10-K for the year ended December 31, 2012, filed on March 29, 2013, and the Company's Annual Report on Form 10-K for the year ended December 31, 2011, filed on March 28, 2012.

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 and subsequent interim periods through April 26, 2013.



Item 9.01 Financial Statements and Exhibits

(d) The following exhibits are filed as part of this Form 8-K.

Exhibit No.       Description

16.1              Resignation Letter from S.R. Snodgrass, A.C.

16.2              Letter from S.R. Snodgrass, A.C. regarding change in certifying
                  accountant

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