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UNITED STATES
SECURITIES AND EXCHANGE
COMMISSION
Washington
, D.C. 20549
______________________________
FORM 8-K-A
CURRENT REPORT
Pursuant to Section 13 or 15(d)
of The Securities Exchange Act of 1934
Date of Report (Date of earliest
event reported): June 8, 2012
______________________________
FIRST FARMERS AND MERCHANTS
CORPORATION
(Exact name of registrant as
specified in its charter)
Tennessee
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0-10972
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62-1148660
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(State or other jurisdiction
of incorporation)
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(Commission File Number)
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(IRS Employer Identification
No.)
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816 South Garden Street
Columbia, Tennessee
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38402-1148
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(Address of principal
executive offices)
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(Zip Code)
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(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 following provisions:
[ ] 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))
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ITEM
4.01 Changes in Registrants Certifying Accountant
On December 20, 2011,
First Farmers and Merchants Corporation (the "Registrant") formally
notified KRAFT CPAs PLLC (Kraft) that Kraft would not be retained as the
Registrants independent registered public accounting firm for the fiscal year
ending December 31, 2012. However, Kraft was engaged to audit the Registrants
consolidated financial statements for the fiscal year ended December 31, 2011,
and, in fact, issued their audit opinion on the Registrants consolidated
financial statements on March 5, 2012.
Kraft's reports on the
Registrant's financial statements for the fiscal years ended December 31, 2011
and 2010 did not contain an adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope, or accounting
principles. During the Registrant's two most recent fiscal year ends (the
fiscal years ended December 31, 2011 and 2010) and through March 5, 2012, there
were no disagreements with Kraft 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 Kraft, would have
caused Kraft to make reference to the subject matter of the disagreements in
their reports on the financial statements for such years. Kraft has provided
the Registrant with a copy of Krafts letter addressed to the Securities and
Exchange Commission stating that Kraft agrees with the disclosures made by the
Registrant in response to Item 304(a) of Regulation S-K. A copy of Kraft's
letter dated June 8, 2012 is filed as Exhibit 16.0 and incorporated in this
Item 4.01 by reference.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
(D) Exhibits
Exhibit 16 Letter of KraftCPAs
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.
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FIRST FARMERS AND MERCHANTS CORPORATION
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Date: June 8, 2012
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By:
/s/Patricia
P. Bearden
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Patricia
P. Bearden
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Treasurer
(principal financial officer)
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