8-KOther EventsExhibits & Filings

BANK OF AMERICA CORP /DE/ 8-K Report, Corporate Update (Mar 5, 2013)

Summary

This 8-K filing by Bank of America (BAC) addresses a technical administrative issue related to their recently filed 2012 Annual Report on Form 10-K. Specifically, the company is filing corrected consents from their independent registered accounting firm, PricewaterhouseCoopers LLP (PwC). The original consents included in the 10-K contained a transcription error and did not accurately reflect the actual signed consents. While this is a procedural matter and does not indicate any changes to the financial results or audit opinion for 2012, it is important for investors to note that the company is proactively correcting the record. The filing ensures that the official record accurately reflects the formal consent of their auditors, which is a standard requirement in SEC filings. Investors should refer to the newly filed exhibits for the corrected consents.

Key Highlights

  • 1Bank of America (BAC) is filing corrected consents from its independent auditor, PricewaterhouseCoopers LLP (PwC).
  • 2The correction pertains to Exhibits 23(a) and 23(b) of the previously filed 2012 Annual Report on Form 10-K.
  • 3A transcription error in the original filing led to inaccurate representation of the signed consents from PwC.
  • 4This filing is a procedural correction and does not imply any changes to the audited financial statements or the audit opinion for 2012.
  • 5The corrected consents are being filed as exhibits to this 8-K report.
  • 6This action demonstrates Bank of America's commitment to accurate and complete regulatory filings.

Frequently Asked Questions

The main purpose of this filing is to correct a transcription error in the consents of Bank of America's independent auditor, PricewaterhouseCoopers LLP, which were originally filed with the 2012 Annual Report on Form 10-K.

No, this filing is a procedural correction of auditor consent exhibits and does not alter or affect the audited financial results or the audit opinion for the year ended December 31, 2012.

Corrected auditor consents are necessary to ensure that the official SEC filings accurately reflect the true and complete consents signed by the independent registered accounting firm, as required by SEC regulations.

The corrected consents are filed as Exhibits 23(a) and 23(b) to this Current Report on Form 8-K.