form8k.htm
 
UNITED STATES
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)
     October 1, 2009
 
   
Harleysville Savings Financial Corporation
(Exact name of registrant as specified in its charter)
   
   
Pennsylvania
000-29709
23-3028464
(State or other jurisdiction
(Commission File Number)
(IRS Employer
of incorporation)
Identification No.)
 
 
271 Main Street, Harleysville, Pennsylvania  
  19438
  
(Address of principal executive offices)
(Zip Code)
   
   
 
Registrant’s telephone number, including area code
   (215) 256-8828
 
 
 
Not Applicable
(Former name, former address and former fiscal year, 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 (see General Instruction A.2 below):
 
[  ]
Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[  ]
Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
[  ]
Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))
[  ]
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
 
On October 1, 2009, Harleysville Savings Financial Corporation (the “Company”) was notified that the audit practice of Beard Miller Company LLP (“Beard”) an independent registered public accounting firm, was combined with ParenteBeard LLC (“ParenteBeard”) in a transaction pursuant to which Beard combined its operations with ParenteBeard and certain of the professional staff and partners of Beard joined ParenteBeard either as employees or partners of ParenteBeard.  On October 1, 2009, Beard resigned as the auditors of the Company and with the approval of the Audit Committee of the Company’s Board of Directors, ParenteBeard was engaged as its independent registered public accounting firm.
 
During the two years ended September 30, 2008 and from September 30, 2008 through the engagement of ParenteBeard as the Company’s independent registered public accounting firm, neither the Company nor anyone on its behalf consulted ParenteBeard with respect to any accounting or auditing issues involving the Company.  In particular, there was no discussion with the Company regarding the application of accounting principles to a specified transaction, the type of audit opinion that might be rendered on the financial statements, or any matter that was either the subject of a disagreement, as described in Item 304 of Regulation S-K (“Regulation S-K”) promulgated by the Securities and Exchange Commission (the “SEC”), with Beard, or a “reportable event” as described in Item 304(a)(1)(v) of  Regulation S-K.
 
Beard performed audits of the Company’s consolidated financial statements for the years ended September 30, 2008 and 2007. Beard’s reports did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope, or accounting principles.
 
During the two years ended September 30, 2008, and from September 30, 2008 through October 1, 2009, there were no (i) disagreements between the Company and Beard on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to its satisfaction, would have caused Beard to make reference to the subject matter of such disagreements in connection with its report, or (ii) a  “reportable event,” as described in Item 304(a)(1)(v) of Regulation S-K.
 
The Company furnished Beard with a copy of this Current Report on Form 8-K prior to filing with the SEC and requested that Beard furnish it with a letter addressed to the SEC stating whether or not it agreed with the statements made by the Company in this report insofar as they relate to Beard’s audit services and engagement as the Company’s independent registered public accounting firm.  Beard has furnished a letter addressed to the SEC dated October 1, 2009, a copy of which is attached hereto as Exhibit 16.
 
 
 
 
 
Item 9.01            Financial Statements and Exhibits
 
(a)           Not applicable.
(b)           Not applicable.
(c)           Not applicable.
(d)           Exhibits
 
The following exhibit is filed herewith.
 
 
  Exhibit Number   Description
       
  16   Letter of Beard Miller Company, LLC
 
 
 
 
 
 
 
 
 
 
 
 
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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 thereunto duly authorized.
 
 
    HARLEYSVILLE SAVINGS FINANCIAL CORPORATION
       
       
    By: /s/Brendan J. McGill
    Name:  Brendan J. McGill
   
Title:    
Executive Vice President and               
        Chief Financial Officer
 
 
Date:  October 2, 2009
 
 
 
 
 
 
 
 
 
 
 
 
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