UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
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): June 7,
2007
SCBT
FINANCIAL CORPORATION
(Exact
name of registrant as specified in its charter)
|
South
Carolina
(State
or other jurisdiction of incorporation)
|
001-12669
(Commission
File Number)
|
57-0799315
(IRS
Employer Identification
No.)
|
|
520
Gervais Street
Columbia,
South Carolina
(Address
of principal executive offices)
|
29201
(Zip
Code)
|
(800)
277-2175
(Registrant’s
telephone number, including area code)
Not
Applicable
(Former
name or former address, if changed since last report)
Check
the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
o
Written
communications
pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
o
Soliciting
material
pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
o
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
o
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01. Changes in Registrant’s Certifying Accountant
SCBT
Financial Corporation (the”Company”) previously disclosed that the
Audit Committee of the Company’s Board of Directors, on June 7, 2007,
selected Dixon Hughes PLLC (“Dixon Hughes”) to serve as the independent
registered public accounting firm for the Company’s defined contribution
retirement plan, known as the South Carolina Bank and Trust Employees’ Savings
Plan (the “Plan”), beginning with the audit of the Plan for the year ending
December 31, 2007.
The
Company files this amended current report to clarify that Dixon Hughes will
serve as the independent registered public accounting firm for the plan
beginning with the audit for the year ending December 31, 2008. The
timing of this change is consistent with the timing of the Company’s engagement
of Dixon Hughes to serve as the Company’s independent registered public
accounting firm beginning the year ending December 31, 2008. The
Company will terminate the engagement of J.W. Hunt and Company, LLP (“JW Hunt”)
as the Plan’s registered public accounting firm effective upon JW Hunt’s
completion of its audit of the Plan’s financial statements for the year ending
December 31, 2007 and the filing by the Company of the Plan’s Form 11-K for the
year ending December 31, 2007. This is expected to occur in June of
2008.
As
a
matter of practice, the Company’s Audit Committee has typically requested new
proposals every three to four years from select firms, including JW
Hunt. The Audit Committee was actively involved in the discussions
and ultimate decision to change the independent registered public accounting
firm.
During
the
Plan’s two most recent fiscal years ended December 31, 2006 and 2005, and
through the date of this Form 8-K, the Company did not consult with Dixon
Hughes
with respect to the Plan regarding either (1) 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 Plan’s financial statements, and
neither a written report was provided to the Company or oral advice was provided
that was an important factor considered by the Company in reaching a decision
as
to an accounting, auditing or financial reporting issue; or (2) any matter
that
was either the subject of a disagreement or reportable event as defined in
Item
304(a)(1)(iv) and (v) of Regulation S-K.
Item
9.01. Financial Statements and Exhibits
(d)
Exhibits.
| Exhibit No. | Description | |
| 16 | Letter dated July 13, 2007 from JW Hunt and Company, LLP |
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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.
|
SCBT
FINANCIAL CORPORATION
(Registrant)
|
|||
|
Date:
July 13, 2007
|
By:
|
/s/
John C. Pollok
|
|
|
John
C. Pollok
|
|||
|
Chief
Financial Officer
|
|||
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Exhibit
Index
| Exhibit No. | Description | |
| 16 | Letter dated July 13, 2007 from JW Hunt and Company, LLP |
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