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): June
7, 2007
SCBT
FINANCIAL CORPORATION
(Exact
name of registrant as specified in its charter)
|
South
Carolina
(State
or other jurisdiction of
incorporation)
|
001-12669
(Commission
File
Number)
|
57-0799315
(IRS
Employer
Identification
No.)
|
|
520
Gervais Street
Columbia,
South Carolina
(Address
of principal executive offices)
|
29201
(Zip
Code)
|
(800)
277-2175
(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:
| o |
Written
communications pursuant to Rule 425 under the Securities Act (17
CFR
230.425)
|
| o |
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
| o |
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17
CFR
240.14d-2(b))
|
| o |
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17
CFR
240.13e-4(c))
|
Item
4.01. Changes in Registrant’s Certifying Accountant
The
Audit
Committee of the Board of Directors of SCBT Financial Corporation (“the
Company”) has selected Dixon Hughes PLLC (“Dixon Hughes”) to serve as the
independent registered public accounting firm for the Company’s defined
contribution retirement plan, known as South Carolina Bank and Trust Employees’
Savings Plan (the “Plan”), beginning with the audit of the Plan for the year
ending December 31, 2007. In addition, the Company will terminate the engagement
of J.W. Hunt and Company, LLP (“JW Hunt”) as the Plan’s independent registered
public accounting firm effective upon JW Hunt’s completion of its audit of the
Plan’s financial statements for the year ending December 31, 2006 and the filing
by the Company of its Form 11-K for the year ending December 31,
2006.
The
audit
reports of JW Hunt on the Plan’s financial statements for the fiscal years ended
December 31, 2005 and 2004 contained no adverse opinion or disclaimer of
opinion
and were not qualified or modified as to uncertainty, audit scope, or accounting
principles.
During
the
two most recent fiscal years ended December 31, 2005 and 2004 and through
the
date of this Form 8-K, the Company has had no disagreements with JW Hunt
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 JW Hunt, would have caused JW Hunt to make reference to the
subject matter of the disagreement(s) in connection with their report on
the
Plan’s financial statements for such years.
The
Company has requested that JW Hunt furnish a letter addressed to the SEC
stating
whether or not it agrees with the above statements. A copy of such letter,
dated
June 12, 2007, is filed as Exhibit 16 to this Form 8-K.
During
the
Plan’s two most recent fiscal years ended December 31, 2005 and 2004, and
through the date of this Form 8-K, the Company did not consult with Dixon
Hughes
regarding either (1) 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 Plan’s financial statements, and neither a written
report was provided to the Company or oral advice was provided that was an
important factor considered by the Company in reaching a decision as to an
accounting, auditing or financial reporting issue; or (2) any matter that
was
either the subject of a disagreement or reportable event as defined in Item
304(a)(1)(iv) and (v) of Regulation S-K.
Item
9.01. Financial Statements and Exhibits
(d)
Exhibits.
|
Exhibit
No.
|
Description
|
|
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16
|
Letter
dated June 12, 2007 from JW Hunt and Company,
LLP
|
2
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.
|
SCBT
FINANCIAL CORPORATION
|
||
| |
|
(Registrant) |
| Date: June 13, 2007 | /s/ John C. Pollok | |
|
John
C. Pollok
|
||
|
Senior
Executive Vice President and
Chief
Financial Officer
|
||
3
Exhibit
Index
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Exhibit
No.
|
Description
|
|
|
16
|
Letter
dated June 12, 2007 from JW Hunt and Company,
LLP
|
4