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
September 30, 2003
DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED)
AMKOR TECHNOLOGY, INC.
(Exact name of registrant as specified in its charter)
Delaware 000-29472 23-1722724
(State of other jurisdiction of incorporation) (Commission Identification Number) (IRS Employer Identification Number)
1345 ENTERPRISE DRIVE
WEST CHESTER, PA 19380
(Address of principal executive offices and zip code)
(610) 431-9600
(REGISTRANT'S TELEPHONE NUMBER, INCLUDING AREA CODE)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
PREVIOUS INDEPENDENT ACCOUNTANTS
Effective September 30, 2003, SyCip Gorres Velayo & Co. ("SGV"), a member
practice of Ernst & Young Global, was replaced as external auditors of our
wholly owned subsidiary, Amkor Technology Philippines, Inc. ("ATP"). SGV became
a member practice of Ernst & Young Global beginning September 1, 2002. SGV was a
member firm of Arthur Andersen at the time it provided its report on the
combined financial statements of Amkor Technology Philippines (P1/P2), Inc. and
Amkor Technology Philippines (P3/P4), Inc., which were the predecessor entities
of ATP. PricewaterhouseCoopers LLP ("PwC"), our principal accountant, relied in
its report on our consolidated financial statements on SGV's report on the
financial statements of ATP as of and for the year ended December 31, 2002 and
on SGV's report on the combined financial statements of ATP's predecessor
entities as of and for the fiscal years ended December 31, 2001 and 2000. The
replacement was approved by the Audit Committee of our Board of Directors. PwC,
through one of its member firms, will expand the scope of its services to
include the audit of ATP for the year ending December 31, 2003.
The independent auditors' reports of SGV on the financial statements of ATP or
on the combined financial statements of its predecessor entities during the two
most recent fiscal years ended December 31, 2002 did not contain any adverse
opinion or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope or accounting principles.
During our two most recent fiscal years and through September 30, 2003, we had
no disagreements with SGV on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedures, which, if not
resolved to the satisfaction of SGV, would have caused it to make a reference to
the subject matter of the disagreement in connection with its reports.
During our two most recent fiscal years and through September 30, 2003, there
have been no "reportable events" as defined in Item 304(a)(1)(v) of Regulation
S-K.
We have provided SGV with a copy of this disclosure, and we requested that SGV
furnish us with a letter addressed to the Securities and Exchange Commission
("SEC"), stating whether it agrees with the above statements. A copy of SGV's
letter to the SEC, dated September 30, 2003, is filed as Exhibit 16.1 to this
Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
EXHIBIT
NUMBER DESCRIPTION
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16.1 SyCip Gorres Velayo & Co. letter regarding change of accountants.
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.
AMKOR TECHNOLOGY, INC.
By: /s/ KENNETH T. JOYCE
------------------------
Kenneth T. Joyce
Chief Financial Officer
Dated: September 30, 2003