Business Context and Reporting Period
Company: Kentucky First Federal Bancorp
Filing Type: Form 8-K (Current Report)
Date of Report: September 28, 2009
Event Date: August 20, 2009 (Notification of accountant change)
Financial Metrics
This filing does not contain financial performance data such as revenue, profit, cash flow, margins, debt, or liquidity. The document is a procedural report regarding a change in the independent registered public accounting firm.
Material Changes
- Change in Certifying Accountant: On August 20, 2009, the Registrant notified BKD, LLP that they would not be retained for the fiscal year ending June 30, 2010.
- Recent Audit Status: BKD, LLP audited the consolidated financial statements for the fiscal year ended June 30, 2009, and issued their opinion on September 28, 2009.
- Audit Quality: Reports for fiscal years ended June 30, 2009 and 2008 contained no adverse opinions, disclaimers, or qualifications regarding uncertainty, audit scope, or accounting principles.
- Disagreements: There were no disagreements with BKD, LLP on accounting principles, practices, disclosures, or auditing scope/procedures during the two most recent fiscal years or through September 28, 2009.
Guidance, Outlook, and Risks
The filing contains no management guidance, outlook, or discussion of future risks. It confirms that BKD, LLP has concurred with the disclosures made by the Registrant regarding the change in accountant.
Key Facts for Investor Verification
- Verify the identity of the new independent registered public accounting firm selected for the fiscal year ending June 30, 2010, as this filing only discloses the departure of BKD, LLP.
- Confirm that the audit opinion issued by BKD, LLP on September 28, 2009, for the fiscal year ended June 30, 2009, was unqualified.
- Review the letter of concurrence from BKD, LLP (filed as Exhibit 16.0) to ensure no undisclosed disagreements exist.