UNITED STATES

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:

May 13, 2002
May 8, 2002

BOISE CASCADE CORPORATION
(Exact name of registrant as specified in its charter)

Delaware
(State or other jurisdiction of incorporation or organization)

1-5057
(Commission File Number)

82-0100960
(I.R.S. Employer
Identification No.)

1111 West Jefferson Street
P.O. Box 50
Boise, Idaho
(Address of principal executive offices)



83728-0001
(Zip Code)

208/384-6161
(Registrant's telephone number, including area code)

Item 4.

Changes in Registrant's Certifying Accountant.

On May 8, 2002, Boise Cascade Corporation's ("Boise") Retirement Committee engaged KPMG LLP as the firm of independent auditors for Boise's savings and supplemental retirement plans (the "Plans"), replacing Arthur Andersen LLP. These Plans include the Boise Cascade Corporation Savings and Supplemental Retirement Plan (SSRP), Boise Cascade Corporation Qualified Employee Savings Trust (QUEST), and Boise Cascade Corporation Retirement Savings Plan (RSP).

Arthur Andersen's reports on the Plans' financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles.

During Boise's two most recent fiscal years and through the date of this Form 8-K, there were no disagreements with Arthur Andersen on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to Arthur Andersen's satisfaction, would have caused Arthur Andersen to make reference to the subject matter in connection with its report on the Plans' financial statements for such years; and there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

Boise has provided Arthur Andersen with a copy of the foregoing disclosures. Attached as Exhibit 16 is a copy of Andersen's letter, dated May 8, 2002, stating its agreement with such statements.

 

Item 7.

Financial Statements and Exhibits

(c)

Exhibits.

 

Exhibit 16

Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 8, 2002

 

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.

 

BOISE CASCADE CORPORATION

By  Karen E. Gowland                

 

Karen E. Gowland
Vice President and Corporate Secretary

Date: May 13, 2002

EXHIBIT INDEX

 

Number

16

                                Description

Letter from Arthur Andersen LLP to the Securities and Exchange Commission dated May 8, 2002

Page Number