SEC Filing Summary: Nara Bancorp, Inc. (Form 8-K)
Business Context and Reporting Period
This Current Report on Form 8-K was filed by Nara Bancorp, Inc. on September 17, 2004. The registrant is incorporated in Delaware with principal executive offices in Los Angeles, California. The report specifically addresses Item 4.01 regarding changes in the registrant's certifying accountant.
Financial Metrics
The filing text does not provide a clear value for revenue, profit, cash flow, margins, debt, or liquidity. This document is a current report focused on corporate governance changes rather than financial performance data.
Material Changes
- Change in Auditor: On September 17, 2004, the Company engaged Crowe Chizek and Company LLP as its new independent auditors.
- Approval: The decision to retain the new firm was approved by the audit committee of the Board of Directors.
- Consultation History: During the two most recent fiscal years and the subsequent interim period through September 17, 2004, the Company did not consult with Crowe Chizek and Company LLP regarding matters set forth in Item 304(a)(2)(i) and (ii) of Regulation S-K.
Guidance, Outlook, and Risks
The filing contains no management commentary, financial guidance, outlook, or discussion of risks and contingencies beyond the standard disclosure regarding the change in auditors.
Key Facts for Investor Verification
- Verify the identity of the new independent auditor, Crowe Chizek and Company LLP.
- Confirm the date of engagement (September 17, 2004) and the approval by the audit committee.
- Note the absence of prior consultations with the new auditor regarding accounting or auditing matters during the specified period.
- Check subsequent filings for the departure of the previous auditor and the reasons for the change, as this 8-K only details the engagement of the new firm.