UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 20549
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FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities and Exchange Act of 1934
Date of Report (Date of earliest event reported) May 1, 2002
CARLISLE COMPANIES INCORPORATED
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(Exact name of registrant as specified in its charter)
Delaware 1-9278 31-1168055
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(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
13925 Ballantyne Corporate Place, Suite 400, Charlotte, NC 28277
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(Address of Principal Executive Offices)
704-501-1100
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(Registrant's telephone number)
INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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On May 1, 2002, the Board of Directors of Carlisle Companies
Incorporated (the "Company"), as recommended by its Audit Committee, decided to
no longer engage Arthur Andersen LLP ("Arthur Andersen" or "AA") as the
Company's independent public accountants and engaged KPMG LLP ("KPMG") to serve
as the Company's independent public accountants for the fiscal year 2002. KPMG's
engagement commenced May 1, 2002.
Arthur Andersen's reports on the Company's consolidated financial
statements for each of the years ended 2001 and 2000 did not contain an adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.
During the years ended December 31, 2001 and 2000 and through the date
hereof, there were no disagreements with Arthur Andersen on any matter of
accounting principle or practice, financial statement disclosure, or auditing
scope or procedure which, if not resolved to AA's satisfaction, would have
caused them to make reference to the subject matter in connection with their
report on the Company's consolidated financial statements for such years; and
there were no reportable events as defined in Item 304(a)(1)(v) of Regulation
S-K.
The Company provided Arthur Andersen with a copy of the foregoing
disclosures. Attached as Exhibit 16 is a copy of AA's letter, dated May 6, 2002,
stating its agreement with such statements.
During the years ended December 31, 2001 and 2000 and through the date
hereof, the Company did not consult KPMG 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.
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Item 7. FINANCIAL STATEMENTS AND EXHIBITS.
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(c) Exhibits.
Exhibit 16 Letter from Arthur Andersen LLP to the Securities and Exchange
Commission dated May 6, 2002
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SIGNATURES
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Pursuant to the requirements of the Securities and Exchange Act of
1934, the Registrant has duly caused this report to be signed on its behalf by
the undersigned thereunto duly authorized.
Dated: May 8, 2002 CARLISLE COMPANIES INCORPORATED
By: /s/ Kirk F. Vincent
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Kirk F. Vincent
Vice President and
Chief Financial Officer
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EXHIBIT INDEX
Exhibit
Number Description
16 Letter from Arthur Andersen LLP to the
Securities and Exchange Commission
Dated May 6, 2002