SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K/A
Amendment No. 1
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
September 12, 2001
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COVENANT TRANSPORT, INC.
(Exact name of registrant as specified in its charter)
Nevada 0-24960 88-0320154
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(State or other (Commission File Number) (I.R.S. employer
jursidiction of identification
incorporation or number)
organization)
400 Birmingham Hwy.
Chattanooga, TN 37419
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(Address, including zip code, of registrant's
principal executive office)
(423) 821-1212
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(Registrant's telephone number,
including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
During the last two months, Covenant Transport, Inc. (the "Registrant")
solicited and received formal proposals for accounting and tax services from
several accounting firms. Effective September 12, 2001, the Registrant (a)
selected KPMG LLP as independent accountants subject to KPMG completing its
standard client evaluation procedures and accepting the engagement; and (b)
dismissed PricewaterhouseCoopers LLP as independent accountants. The decision to
change accountants was approved by the audit committee and the Registrant's
Board of Directors.
In connection with the audits of the two fiscal years ended December 31, 2000,
and during the subsequent interim period through September 12, 2001, there were
no disagreements with PricewaterhouseCoopers LLP on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures, which disagreements if not resolved to their satisfaction, would
have caused them to make
reference to such matter in their accountant's report on the financial
statements for such years.
The audit reports of PricewaterhouseCoopers LLP on the consolidated financial
statements of the Registrant as of and for the years ended December 31, 2000,
did not contain any adverse opinion or disclaimer of opinion, nor were they
qualified or modified as to uncertainty, audit scope, or accounting principles.
The Registrant has provided PricewaterhouseCoopers LLP with a copy of the
disclosures contained herein and has filed as an exhibit hereto the response of
PricewaterhouseCoopers LLP to the disclosures set forth in this Item 4.
During the two fiscal years ended December 31, 2000, and the subsequent interim
period through September 12, 2001, the Registrant did not consult with KPMG LLP
regarding the application of generally accepted accounting principles to a
specific transaction, either proposed or completed, or the type of audit opinion
that might be rendered on Registrant's consolidated financial statements.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL
INFORMATION AND EXHIBITS.
(c) Exhibits. Exhibit (16) Letter of PricewaterhouseCoopers LLP regarding change
in certifying accountant.
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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 thereunto duly authorized.
COVENANT TRANSPORT, INC.
Date: September 26, 2001 /s/ Joey B. Hogan
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Joey B. Hogan
Treasurer and Chief Financial Officer
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Exhibit