8-K Change in Plan Accountant
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): May 1, 2007
NEW
JERSEY RESOURCES CORPORATION
(Exact
name of registrant as specified in its charter)
New
Jersey
1-8359
22-2376465
(State
or
other jurisdiction
(Commission (IRS
Employer
of
incorporation)
File
Number) Identification
No.)
1415
Wyckoff
Road 07719
Wall,
New
Jersey (Zip
Code)
(Address
of principal executive
Offices)
(732)
938-1480
(Registrant's
telephone number, including area code)
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
May 1,
2007, the New Jersey Resources Corporation Employees’ Retirement Savings Plan
(the “Plan”) engaged Lazar Levine and Felix LLP ("New Auditor") as its
independent registered public accounting firm for the fiscal year ended December
31, 2006. Deloitte & Touche LLP (“Deloitte”) served as the Plan’s
independent registered public accounting firm for the fiscal years ended
December 31, 2005 and 2004. The decision to change the Plan's independent
registered public accounting firm was approved by the Audit Committee of the
Board of Directors (the “Audit Committee”) of New Jersey Resources Corporation
(the "Company").
The
change in independent registered public accounting firm described above pertains
only to the financial statements of the Plan and does not affect Deloitte’s
engagement as the independent registered public accounting firm of the
Company.
The
reports of Deloitte on the financial statements of the Plan for the fiscal
years
ended December 31, 2005 and 2004, did not contain an adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope or accounting principle.
During
the fiscal years ended December 31, 2005 and 2004, and through May 1, 2007,
there were no disagreements with Deloitte on any matter of accounting principles
or practices, financial statement disclosure or auditing scope or procedure,
which disagreements, if not resolved to the satisfaction of Deloitte, would
have
caused Deloitte to make reference thereto in its reports on the Plan’s financial
statements for such years.
During
the fiscal years ended December 31, 2005 and 2004, and through May 1, 2007,
there were no “reportable events” with respect to the Plan as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
The
Plan
provided a copy of the foregoing disclosures to Deloitte prior to the date
of
filing this report and requested Deloitte furnish it with a letter addressed
to
the Securities and Exchange Commission stating whether or not it agrees with
such statements. A copy of the letter Deloitte furnished in response to that
request is filed as Exhibit 16.1 to this Current Report on Form
8-K.
During
the fiscal years ended December 31, 2005 and 2004 and through May 1, 2007,
the
Plan did not consult with New Auditor with respect to the Plan regarding any
of
the matters or events set forth in Item 304(a)(2)(i) and (ii) of Regulation
S-K.
Item
9.01. Financial Statements and Exhibits
(a) Financial statements of businesses acquired:
Not
applicable.
(b)
Pro
forma financial information: Not
applicable.
(c)
Exhibits:
Exhibit
Number Description
16.1
Letter
from Deloitte & Touche LLP regarding change in certifying accountant.
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.
NEW
JERSEY RESOURCES
CORPORATION
Date:
May 7, 2007 By:
________________________
Glenn
C.
Lockwood
Senior
Vice President
and Chief
Financial
Officer
EXHIBIT
INDEX
Exhibit
Number Description
16.1
Letter
from Deloitte and Touch LLP regarding change in certifying
accountant.