Current Report Filing (8-k)

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 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): September 28, 2017

KENTUCKY FIRST FEDERAL BANCORP

(Exact Name of Registrant as Specified in Its Charter)

United States	0-51176	61-1484858
(State or other jurisdiction of	(Commission	(IRS Employer
incorporation or organization)	File Number)	Identification No.)

655 Main Street, Hazard, Kentucky		41702
(Address of principal executive offices)		(Zip Code)

(502) 223-1638

(Registrant’s telephone number, including area code)

Not Applicable

(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))

Indicate by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (17 CFR §230.405) or Rule 12b-2 of the Securities Exchange Act of 1934 (17 CFR §240.12b-2).

Emerging growth company ☐

If an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. ☐

Item 4.01

Changes In Registrant's Certifying Accountant.

(a) Previous independent registered public accounting firm

On September 29, 2017, Kentucky First Federal Bancorp (the "Registrant") dismissed Crowe Horwath, LLP (“Crowe”) based on the recommendation of the Audit Committee of the Board of Directors and formally notified Crowe that they would not be retained as the Registrant’s independent registered public accounting firm for the fiscal year ending June 30, 2018.

Crowe's reports on the Registrant's financial statements for the fiscal years ended June 30, 2017 and 2016 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 June 30, 2017 and 2016) and through September 29, 2017, there were no disagreements with Crowe 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 Crowe, would have caused Crowe to make reference to the subject matter of the disagreements in their report on the financial statements for such years. During the Registrant’s two most recent fiscal year ends (the fiscal years ended June 30, 2017 and 2016) and through September 29, 2017, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K. The Registrant has provided Crowe with a copy of the above disclosures in response to Item 304(a) of Regulation S-K in conjunction with the filing of this Form 8-K. The Registrant requested that Crowe deliver to the Registrant a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made by the Registrant in response to Item 304(a) of Regulation S-K, and if not, stating the respects in which it does not agree. Crowe's letter is filed herewith as Exhibit 16.

(b) Appointment of new independent registered public accounting firm

On September 28, 2017, based on the recommendation of the Audit Committee of the Board of Directors, the Registrant engaged BKD, LLP to conduct the audit of the Registrant’s consolidated financial statements for the fiscal year ending June 30, 2018.

During the Registrant’s two most recent fiscal year ends (the fiscal years ended June 30, 2017 and 2016) and through September 29, 2017, the Registrant did not consult with BKD, LLP, regarding application of accounting principles to any specified transaction or the type of report that might be rendered on the Registrant’s financial statements or any other matters or “reportable events” as defined in Item 304(a)(2) of Regulation S-K.

Item 9.01

Financial Statements And Exhibits.

	(a)	Financial Statements of Businesses Acquired: Not applicable

	(b)	Pro Forma Financial Information: Not applicable

	(c)	Shell Company Transactions: Not Applicable

(d)

Exhibits.

Exhibit No.		Description
16.1		Letter of Crowe Horwath LLP

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 thereunto duly authorized.