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): May 9, 2002
HIBBETT SPORTING GOODS, INC.
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(Exact name of registrant as specified in its charter)
Delaware 000-20969 63-1074067
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(State or other jurisdiction of (Commission File Number) (I.R.S. Employer Identification
Incorporation) Number)
451 Industrial Lane
Birmingham, Alabama 35211
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(Address of principal executive offices) (Zip Code)
(205) 942-4292
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(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS
On May 15, 2002, Hibbett Sporting Goods, Inc. ("Hibbett") filed a current
report on Form 8-K announcing that its Board of Directors decided not to renew
the engagement of its independent public accountants, Arthur Andersen LLP
("Andersen"), and that it selected KPMG LLP to serve as Hibbett's independent
public accountants for its fiscal year ending February 1, 2003. This amendment
is filed solely to clarify certain information with respect to such decision.
As recommended by the Audit Committee, Hibbett's Board of Directors
dismissed Andersen as its independent public accountants and notified Andersen
of such dismissal on May 9, 2002. As recommended by the Audit Committee,
Hibbett's Board of Directors selected KPMG LLP to serve as Hibbett's independent
public accountants for its fiscal year ending February 1, 2003 on May 9, 2002.
During Hibbett's two most recent fiscal years ended February 2, 2002, the
subsequent interim period ended May 4, 2002, and through May 9, 2002 there were
no disagreements between Hibbett and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure which, 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 reports. Andersen's reports on Hibbett's consolidated
financial statements for each of the fiscal years ended 2002 and 2001, did not
contain an adverse opinion or disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope or accounting principles.
Hibbett provided Andersen with a copy of the foregoing disclosure. Attached
as Exhibit 16.2 is a copy of Andersen's letter dated June 25, 2002, stating its
agreement with these statements.
Andersen's report on Hibbett's consolidated financial statements for the
year ended February 2, 2002, dated March 13, 2002, was issued on an unqualified
basis in conjunction with the filing of Hibbett's Annual Report on Form 10-K/A
for the year ended February 2, 2002, filed May 3, 2002.
No reportable events described under Item 304(a)(1)(v) of Regulation S-K
occurred within Hibbett's two most recent fiscal years, the subsequent interim
period ended May 4, 2002 and through May 9, 2002.
During Hibbett's two most recent fiscal years ended February 2, 2002, the
subsequent interim period ended May 4, 2002 and through May 9, 2002, Hibbett did
not consult with KPMG LLP regarding any of the matters or events set forth in
Item 304(a)(2)(i) and (ii) of Regulation S-K.
ITEM 7. Financial Statements, Pro Forma Financial Information and Exhibits.
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(c) Exhibits: The following exhibits are filed as part of this Report.
Exhibit Number
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16.1* Letter, dated May 10, 2002, from Arthur
Andersen LLP to the Securities and
Exchange Commission regarding change in
certifying accountant.
16.2 Letter, dated June 25, 2002, from Arthur
Andersen LLP to the Securities and
Exchange Commission regarding change in
certifying accountant.
99* Press Release dated May 15, 2002.
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* Previously filed.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
registrants have duly caused this report to be signed on their behalf by the
undersigned hereunto duly authorized.
Dated: June 26, 2002
HIBBETT SPORTING GOODS, INC.
By: /s/ Gary A. Smith
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Gary A. Smith
Chief Financial Officer
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EXHIBIT INDEX
Exhibit Number Description
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16.1* Letter, dated May 10, 2002, from Arthur
Andersen LLP to the Securities and
Exchange Commission regarding change in
certifying accountant.
16.2 Letter, dated June 25, 2002, from Arthur
Andersen LLP to the Securities and
Exchange Commission regarding change in
certifying accountant.
99* Press Release dated May 15, 2002.
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* Previously filed.
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