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UMB FINANCIAL CORP FILES (8-K) Disclosing Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits(Edgar Glimpses Via Acquire Media NewsEdge) Item 4.01 Changes in Registrant's Certifying Accountant Following its competitive review of independent registered public accounting firms, the Corporate Audit Committee (the "Audit Committee") of the Board of Directors of UMB Financial Corporation (the "Company") on September 10, 2014, dismissed Deloitte & Touche LLP (the "Former Accountant") and engaged KPMG LLP (the "Current Accountant") as the principal independent registered public accounting firm to audit the Company's financial statements. No report of the Former Accountant on the Company's financial statements for either of the past two years contained an adverse opinion or a disclaimer of opinion or was qualified or modified as to uncertainty, audit scope, or accounting principles. During the Company's two most recent fiscal years and subsequent interim periods preceding the Former Accountant's dismissal, there was no disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) with the Former Accountant on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreement (if not resolved to the satisfaction of the Former Accountant) would have caused it to make reference to the subject matter of the disagreement in connection with its report. During the Company's two most recent fiscal years and subsequent interim periods preceding the Former Accountant's dismissal, there was no reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). The Company provided the Former Accountant with a copy of this Form 8-K prior to its filing with the U.S. Securities and Exchange Commission (the "Commission") and requested the Former Accountant to furnish the Company with a letter addressed to the Commission stating whether the Former Accountant agrees with the statements made by the Company in response to Item 304(a) of Regulation S-K and, if not, stating the respects in which it does not agree. A copy of the Former Accountant's letter dated September 16, 2014, is attached as Exhibit 16.1 to this Form 8-K. During the Company's two most recent fiscal years and subsequent interim periods preceding the Current Accountant's engagement, neither the Company nor anyone on its behalf consulted the Current Accountant regarding (i) 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 Company's financial statements or (ii) any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K). Item 9.01 Financial Statements and Exhibits Exhibit 16.1 Former Accountant's Letter dated September 16, 2014 -------------------------------------------------------------------------------- |