SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported): 9/10/2014
UMB FINANCIAL CORPORATION
(Exact name of registrant as specified in its charter)
File Number : 0-4887
|(State or other jurisdiction of
1010 Grand Blvd., Kansas City, MO 64106
(Address of principal executive offices, including zip code)
(Registrants telephone number, including area code)
(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
||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 13c-4(c) under the Exchange Act (17 CFR 240.13e-4(c)) |
||Changes in Registrants Certifying Accountant |
Following its competitive review of independent
registered public accounting firms, the Corporate Audit Committee (the Audit Committee) of the Board of Directors of UMB Financial Corporation (the Company) on September 10, 2014, dismissed
Deloitte & Touche LLP (the Former Accountant) and engaged KPMG LLP (the Current Accountant) as the principal independent registered public accounting firm to audit the Companys financial
No report of the Former Accountant on the Companys financial statements for either of the past two years contained an adverse opinion
or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles.
During the Companys two most
recent fiscal years and subsequent interim periods preceding the Former Accountants dismissal, there was no disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with the Former Accountant on any
matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement (if not resolved to the satisfaction of the Former Accountant) would have caused it to make reference to the subject
matter of the disagreement in connection with its report.
During the Companys two most recent fiscal years and subsequent interim periods preceding
the Former Accountants dismissal, there was no reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
The Company provided
the Former Accountant with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the Commission) and requested the Former Accountant to furnish the Company with a letter addressed to the
Commission stating whether the Former Accountant agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. A copy of the Former Accountants
letter dated September 16, 2014, is attached as Exhibit 16.1 to this Form 8-K.
During the Companys two most recent fiscal years and subsequent
interim periods preceding the Current Accountants engagement, neither the Company nor anyone on its behalf consulted the Current Accountant regarding (i) 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 Companys financial statements or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and
the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
||Financial Statements and Exhibits |
Exhibit 16.1 Former Accountants
Letter dated September 16, 2014
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.
|UMB FINANCIAL CORPORATION|
||/s/ Brian J. Walker|
Brian J. Walker
EVP, Chief Financial
and Chief Accounting Officer
Date: September 16, 2014