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)   March 26, 2012

 

GEORGIA-CAROLINA BANCSHARES, INC.

(Exact name of registrant as specified in its charter)


Georgia

0-22981

58-2326075

(State or other jurisdiction of incorporation)

(Commission File Number)

(IRS Employer Identification No.)

  

3527 Wheeler Road, Augusta, Georgia

30909

(Address of principal executive offices)

(Zip Code)

 

Registrant's telephone number, including area code   (706) 731-6600

 

N/A

(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 (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.

 

(b) On March 26, 2012, the Company engaged Crowe Horwath LLP (“Crowe Horwath”) as its principal independent registered public accounting firm to audit the Company's financial statements for the fiscal year ending December 31, 2012. The decision to engage Horwath was approved by the Company's Audit Committee on March 16, 2012.

 

During the Company's past two fiscal years ended December 31, 2011 and December 31, 2010 and through March 16, 2012, neither the Company, nor anyone acting on its behalf, consulted with Crowe Horwath regarding (i) either: 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 financial statements, and no written report or oral advice was provided to the Company that Crowe Horwath concluded was an important factor considered by the Company in reaching a decision as to any accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of disagreement, as described in Item 304(a)(l)(iv) and the related instructions of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(l)(v) of Regulation S-K.

 

 
 

 

 

 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.

 

  GEORGIA-CAROLINA BANCSHARES, INC.  
        

Dated: March 27, 2012

By: /s/ Remer Y. Brinson III  
    Remer Y. Brinson III   
    President and Chief Executive Officer