8-KFinancial EventsExhibits & Filings

JPMORGAN CHASE & CO 8-K Report, Auditor Change (Nov 30, 2006)

Filed November 30, 2006For Securities:JPMJPM-PCJPM-PDJPM-PKJPM-PLJPM-PMJPM-PJAMJBVYLD

Summary

This 8-K filing by JPMORGAN CHASE & CO (JPM) on November 30, 2006, primarily reports a change in the independent registered public accounting firm for The JPMorgan Chase 401(k) Savings Plan. Mitchell & Titus, LLP, resigned from its role effective November 30, 2006, due to its membership with Ernst & Young Global. The Audit Committee of JPMorgan Chase & Co. has accepted this resignation. Importantly, this change in auditor pertains specifically to the 401(k) Savings Plan and not to the main JPM corporate financial statements. Investors should note that a new accounting firm for the plan has not yet been appointed. The filing explicitly states there were no disagreements or reportable events between the plan and Mitchell & Titus that would have typically accompanied such a resignation, as detailed in SEC regulations.

Key Highlights

  • 1The independent registered public accounting firm for The JPMorgan Chase 401(k) Savings Plan, Mitchell & Titus, LLP, has resigned effective November 30, 2006.
  • 2The resignation is due to Mitchell & Titus becoming a member firm of Ernst & Young Global.
  • 3The Audit Committee of JPMorgan Chase & Co. has accepted the resignation.
  • 4A new independent registered public accounting firm for the 401(k) Savings Plan has not yet been engaged.
  • 5There were no disagreements with Mitchell & Titus on any accounting principles, financial statement disclosure, or auditing scope/procedure.
  • 6No reportable events (as defined by Regulation S-K) occurred during the relevant periods.
  • 7This change relates specifically to the 401(k) Savings Plan, not the overall JPM corporate audit.

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