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SECURITIES AND EXCHANGE COMMISSION
Washington, D. C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) July 22, 2002
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ATLANTIC TELE-NETWORK, INC.
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(Exact name of registrant as specified in its charter)
Delaware 0-19551 47-0728886
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
19 Estate Thomas Havensite
PO Box 12030 St. Thomas, U.S. Virgin Islands 00801
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (340) 777-8000
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N/A
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(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant.
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On July 22, 2002, the Board of Directors of Atlantic Tele-Network, Inc.
(the "Company"), upon recommendation of its Audit Committee, decided not to
engage Arthur Andersen LLP ("Andersen") as the Company's principal public
accountants and reengaged PricewaterhouseCoopers LLP to serve as the Company's
principal public accountants for fiscal year 2002.
Andersen's reports on the consolidated financial statements of the
Company and its subsidiaries for the two most recent fiscal years ended
December 31, 2001 did not contain any adverse opinion or disclaimer of
opinion, nor were they qualified or modified as to uncertainty, audit scope,
or accounting principles.
During the Company's two most recent fiscal years ended December 31, 2001
and the subsequent interim period through July 22, 2002, there were no
disagreements between the Company and Andersen on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which disagreements, if not resolved to Andersen's satisfaction,
would have caused them to make reference to the subject matter of the
disagreement in connection with their reports; and there were no reportable
events as described in Item 304(a)(1)(v) of Regulation S-K.
The Company provided Andersen with a copy of the foregoing disclosures.
Andersen has informed the Company that it is unable to provide a letter
stating whether it is in agreement with such statements.
During the Company's two most recent fiscal years ended December 31, 2001
and the subsequent interim period through July 22, 2002, the Company did not
consult PricewaterhouseCoopers 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
as set forth in Items 304(a)(2)(i) and (ii) of Regulation S-K.
SIGNATURE
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.
ATLANTIC TELE-NETWORK, INC.
By /s/Steven M. Ross
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Steven M. Ross
Treasurer, Chief Accounting Officer and
Acting Chief Financial Officer
July 29, 2002