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SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported): March 25, 2002
NEWELL RUBBERMAID INC.
(Exact Name of Registrant as Specified in Charter)
Delaware 1-9608 36-3514169
(State or Other (Commission (IRS Employer
Jurisdiction File Number) Identification No.)
of Incorporation)
29 East Stephenson Street,
Freeport, Illinois 61032-0943
(Address of Principal Executive (Zip Code)
Offices)
Registrant's telephone number, including area code: (815) 235-4171
Item 4. Changes in Registrant's Certifying Accountant.
The Audit Committee of the Board of Directors of Newell
Rubbermaid Inc. (the "Company") annually considers and recommends to
the Board the selection of the Company's independent public
accountants. As recommended by the Company's Audit Committee, the
Company's Board of Directors on March 25, 2002 decided to dismiss
Arthur Andersen LLP ("Andersen") as the Company's independent public
accountants and to engage Ernst & Young LLP to serve as the Company's
independent accountants for 2002.
Andersen's reports on the Company's consolidated financial
statements for each of the two most recent fiscal years ending
December 31 did not contain an adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principles.
In connection with its audits for the Company's two most recent
fiscal years and during the subsequent interim period through
March 25, 2002, there have been no disagreements between the Company
and Andersen on any matter of accounting principles and practices,
financial statement disclosure or auditing scope or procedure, which
disagreements, if not resolved to Andersen's satisfaction, would have
caused Andersen to make reference to the subject matter of the
disagreement in connection with its report on the Company's
consolidated financial statements for such years.
During the Company's two most recent fiscal years and through
March 25, 2002, there have been no reportable events as defined in
Item 304(a)(1)(v) of Regulation S-K.
The Company has requested Andersen to furnish it with a letter
addressed to the Securities and Exchange Commission stating whether it
agrees with the above statements made by the Company. A copy of the
letter, dated April 3, 2002, is filed as Exhibit 16.1 to this Current
Report on Form 8-K/A.
During the Company's two most recent fiscal years and through
March 25, 2002, the Company did not consult Ernst & Young 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 listed in Items
304(a)(2)(i) and (ii) of Regulation S-K.
Item 7. Financial Statements, Pro Forma Financial Statements and
Exhibits
(c) Exhibits.
Exhibit
Number Description
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16.1 Letter of Arthur Andersen LLP regarding
change in certifying accountant.
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.
NEWELL RUBBERMAID INC.
Date: April 3, 2002 By: /s/ Andrea L. Horne
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Andrea L. Horne
Vice President - Corporate
Development
EXHIBIT INDEX
Exhibit No. Description
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16.1 Letter of Arthur Andersen LLP regarding change in
certifying accountant.
EXHIBIT 16.1
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[Arthur Andersen LLP Letterhead]
Office of the Chief Accountant
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
April 3, 2002
Dear Sir/Madam:
We have read the first, second, third and fourth paragraphs of Item 4
included in the Form 8-K/A dated April 3, 2002 of Newell Rubbermaid
Inc. to be filed with the Securities and Exchange Commission and are
in agreement with the statements contained therein.
Very truly yours,
/s/ Arthur Andersen LLP
Arthur Andersen LLP
Copy to:
Ms. Andrea L. Horne
Vice President - Corporate Development
Newell Rubbermaid Inc.