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<TITLE>F &amp; M Bank Corp. </TITLE>
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<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>UNITED STATES</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>SECURITIES AND EXCHANGE COMMISSION</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Washington, D.C. 20549</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>___________</B></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt" align=justify><B><BR></B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>FORM 8-K/A</B></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Amendment No. 1 to</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>CURRENT REPORT</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Pursuant to Section 13 or 15(d) of the </B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Securities Exchange Act of 1934</B></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><B><BR></B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>Date of Report (Date of earliest event reported): &nbsp;<B>January 20, 2005</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>___________</B></P>
<P style="margin-top:7.5pt; margin-bottom:7.5pt; line-height:20pt; font-family:times new roman; font-size:18pt" align=center><B>F &amp; M Bank Corp.</B> </P>
<P style="margin-top:7.5pt; margin-bottom:7.5pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>&nbsp;(Exact name of registrant as specified in its charter)</P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=top width=212.8><P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Virginia</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>(State or other jurisdiction</P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>of incorporation)</P>
</TD><TD valign=top width=212.8 colspan=2><P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>000-13273</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>&nbsp;(Commission</P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>File Number)</P>
</TD><TD valign=top width=212.8><P style="margin:0pt; font-family:times new roman; font-size:12pt" align=center><B>54-1280811</B><I> </I></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>&nbsp;(IRS Employer</P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>Identification No.)</P><BR>
</TD></TR>
<TR><TD valign=top width=319.2 colspan=2><P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>P. O. Box 1111</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Timberville, Virginia </B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>(Address of principal executive offices)</P>
</TD><TD valign=top width=319.2 colspan=2><P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>22853</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>(Zip Code)</P>
</TD></TR>
</TABLE>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>Registrant&#146;s telephone number, including area code: &nbsp;<B>(540) 896-8941</B></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center><B>Not Applicable</B></P>
<P style="margin:0pt; line-height:14pt; font-family:times new roman; font-size:12pt" align=center>(Former name or former address, if changed since last report)</P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR></P>
<P style="margin:0pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify>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:</P>
<P style="margin:0pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-15pt; text-indent:18pt; line-height:15pt; font-family:times new roman; font-size:12pt" align=justify><img src="ballot.jpg"></P>
<P style="margin:0pt; text-indent:36pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify>Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)</P>
<P style="margin:0pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-15pt; text-indent:18pt; line-height:15pt; font-family:times new roman; font-size:12pt" align=justify><img src="ballot.jpg"></P>
<P style="margin:0pt; text-indent:36pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify>Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)</P>
<P style="margin:0pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-15pt; text-indent:18pt; line-height:15pt; font-family:times new roman; font-size:12pt" align=justify><img src="ballot.jpg"></P>
<P style="margin:0pt; text-indent:36pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify>Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))</P>
<P style="margin:0pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify><BR></P>
<P style="margin-top:0pt; margin-bottom:-15pt; text-indent:18pt; line-height:15pt; font-family:times new roman; font-size:12pt" align=justify><img src="ballot.jpg"></P>
<P style="margin:0pt; text-indent:36pt; line-height:13pt; font-family:times new roman; font-size:12pt" align=justify>Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))</P>
<P style="margin:0pt; padding-bottom:3pt; font-family:times new roman; font-size:12pt; border-bottom:3pt double #000000"><BR></P>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman"><B><BR>
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<P style="page-break-before:always; margin-top:4.15pt; margin-bottom:-12pt; font-family:times new roman"><B>Item&nbsp;4.01</B></P>
<P style="margin:0pt; text-indent:72pt; font-family:times new roman"><B>Changes in Registrant&#146;s Certifying Accountant.</B> </P>
<BR>
<P style="margin:0pt; text-indent:36pt; font-family:times new roman">On January 20, 2005, F &amp; M Bank Corp. (&#147;F&amp;M&#148; or the &#147;Registrant&#148;) determined that, effective after its completion of the audit for the fiscal year ended December 31, 2004, S. B. Hoover &amp; Company, LLP (&#147;SBH&#148;) will serve as the internal auditor of F&amp;M and will not be reappointed as F&amp;M&#146;s independent auditor for the fiscal year ending December 31, 2005. &nbsp;This action was recommended and approved by the Audit Committee of the Registrant&#146;s Board of Directors.</P>
<BR>
<P style="margin:0pt; text-indent:36pt; font-family:times new roman">During F&amp;M&#146;s two fiscal years ended December&nbsp;31, 2003, and during the subsequent period through January 20, 2005, there was no disagreement between F&amp;M and SBH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to SBH&#146;s satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with its reports on F&amp;M&#146;s consolidated financial statements. The audit reports of SBH on the consolidated financial statements of F&amp;M as of and for the two fiscal years ended December&nbsp;31, 2003 did not contain any adverse opinion or disclaimer of opinion, nor were these opinions qualified or modified as to uncertainty, audit scope or accounting principles. </P>
<BR>
<P style="margin:0pt; text-indent:36pt; font-family:times new roman">On March 29, 2005, following the filing of F&amp;M&#146;s Annual Report on Form 10-K for the year ended December 31, 2004, SBH&#146;s relationship as independent auditor with F&amp;M ended. &nbsp;There was no disagreement between F&amp;M and SBH, as described above, through March 29, 2005, and the audit report of SBH on the consolidated financial statements of F&amp;M as of and for the fiscal year ended December&nbsp;31, 2004 did not contain any adverse opinion or disclaimer of opinion, nor was the opinion qualified or modified as to uncertainty, audit scope or accounting principles.</P>
<BR>
<P style="margin:0pt; text-indent:36pt; font-family:times new roman">F&amp;M provided SBH with a copy of the foregoing disclosures. Attached, as Exhibit&nbsp;16, is a copy of SBH&#146;s letter, dated August 15, 2005, stating its agreement with the statements above. </P>
<BR>
<P style="margin-top:4.15pt; margin-bottom:-12pt; font-family:times new roman"><B>Item&nbsp;9.01</B></P>
<P style="margin:0pt; text-indent:72pt; font-family:times new roman"><B>Financial Statements and Exhibits.</B> </P>
<P style="margin-top:4.15pt; margin-bottom:-12pt; padding-left:27pt; text-indent:-18pt; font-family:times new roman">(c)</P>
<P style="margin:0pt; padding-left:36pt; font-family:times new roman">Exhibits.</P>
<P style="margin:0pt; padding-left:9pt; text-indent:446.6pt; font-family:times new roman"><BR></P>
<P style="margin-top:4.15pt; margin-bottom:-12pt; text-indent:36pt; font-family:times new roman">Exhibit&nbsp;16 </P>
<P style="margin:0pt; text-indent:108pt; font-family:times new roman">Letter from S. B. Hoover &amp; Company, LLP to the Securities and Exchange Commission dated </P>
<P style="margin:0pt; text-indent:108pt; font-family:times new roman">August 15, 2005. Filed with this document.</P>
<P style="margin:0pt; font-family:times new roman" align=center>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR>
<BR></P>
<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
<P style="page-break-before:always; margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman"><B>&nbsp;</B></P>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman" align=center><B>SIGNATURES</B> </P>
<P style="margin-top:0pt; margin-bottom:4.15pt; text-indent:36pt; font-family:times new roman">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. </P>
<TABLE style="font-size:10pt" cellspacing=0 align=center><TR><TD valign=bottom width=62.4><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=bottom width=361.933><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=62.4>&nbsp;</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=361.933><P style="margin:0pt; font-family:times new roman" align=center><B>F &amp; M Bank Corp.</B></P>
</TD></TR>
<TR><TD valign=top width=62.4>&nbsp;</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=361.933><P style="margin:0pt; font-family:times new roman" align=center>(Registrant)</P>
</TD></TR>
<TR><TD valign=top width=62.4><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=361.933>&nbsp;</TD></TR>
<TR><TD valign=top width=62.4>&nbsp;</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=361.933><P style="margin:0pt; font-family:times new roman" align=center>/s/ Neil W. Hayslett</P>
</TD></TR>
<TR><TD valign=top width=62.4>&nbsp;</TD><TD width=199.667><P style="margin:0pt; font-family:times new roman; font-size:1pt">&nbsp;</P>
</TD><TD valign=top width=361.933><P style="margin:0pt; font-family:times new roman; font-size:1pt"><BR></P>
<P style="margin:0pt; font-family:times new roman; font-size:1pt" align=center>&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=62.4>&nbsp;</TD><TD valign=bottom width=199.667><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=361.933><P style="margin:0pt; font-family:times new roman" align=center>Neil W. Hayslett</P>
<P style="margin:0pt; font-family:times new roman" align=center>Senior Vice President and Chief Financial Officer</P>
</TD></TR>
</TABLE>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman">Date: August 15, 2005 </P>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman" align=center>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR>
<BR></P>
<HR style="padding-top:7.2pt; padding-bottom:7.2pt" noshade size=1.333>
<P style="page-break-before:always; margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman"><B>&nbsp;</B></P>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman" align=center><B>Exhibit&nbsp;Index</B> </P>
<BR>
<TABLE style="font-size:10pt" cellspacing=0>
<TR>
<TR><TD valign=top width=49.933><P style="margin:0pt; font-family:times new roman">Exhibit<BR>
Number </P>
</TD><TD valign=bottom width=18.733><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=bottom width=555.333><P style="margin:0pt; font-family:times new roman">Exhibit&nbsp;Description</P>
</TD></TR>
<TR><TD valign=top width=49.933><P style="margin:0pt; font-family:times new roman; font-size:1pt"><BR></P>
<P style="margin:0pt; line-height:3pt; font-family:times new roman; font-size:1pt">&nbsp;&nbsp;</P>
</TD><TD width=18.733><P style="margin:0pt; font-family:times new roman; font-size:1pt">&nbsp;</P>
</TD><TD valign=top width=555.333><P style="margin:0pt; font-family:times new roman; font-size:1pt"><BR></P>
<P style="margin:0pt; font-family:times new roman; font-size:1pt">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=49.933><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=bottom width=18.733><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=555.333><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD></TR>
<TR><TD valign=top width=49.933><P style="margin:0pt; font-family:times new roman" align=center>16 </P>
</TD><TD valign=bottom width=18.733><P style="margin:0pt; font-family:times new roman">&nbsp;</P>
</TD><TD valign=top width=555.333><P style="margin:0pt; font-family:times new roman">Letter from S. B. Hoover &amp; Company, LLP to the Securities and Exchange Commission dated August 15, 2005. Filed with this document.</P>
</TD></TR>
</TABLE>
<P style="margin-top:4.15pt; margin-bottom:4.15pt; font-family:times new roman" align=center>&nbsp;&nbsp;</P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR></P>
<P style="margin:0pt; font-family:times new roman; font-size:12pt"><BR>
<BR></P>
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{"company-data": {"conformed-name": "F&M BANK CORP", "cik": "0000740806", "assigned-sic": "6022", "irs-number": "541280811", "state-of-incorporation": "VA", "fiscal-year-end": "1231"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-13273", "film-number": "051033433"}, "business-address": {"street1": "P.O. BOX 1111", "city": "TIMBERVILLE", "state": "VA", "zip": "22853", "phone": "540-896-8941"}, "mail-address": {"street1": "P. O. BOX 1111", "city": "TIMBERVILLE", "state": "VA", "zip": "22853"}}
F & M Bank Corp.
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
___________
FORM 8-K/A
Amendment No. 1 to
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the
Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
January 20, 2005
___________
F & M Bank Corp.
(Exact name of registrant as specified in its charter)
Virginia
(State or other jurisdiction
of incorporation)
000-13273
(Commission
File Number)
54-1280811
(IRS Employer
Identification No.)
P. O. Box 1111
Timberville, Virginia
(Address of principal executive offices)
22853
(Zip Code)
Registrant's telephone number, including area code:
(540) 896-8941
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))
Item 4.01
Changes in Registrant's Certifying Accountant.
On January 20, 2005, F & M Bank Corp. ("F&M" or the "Registrant") determined that, effective after its completion of the audit for the fiscal year ended December 31, 2004, S. B. Hoover & Company, LLP ("SBH") will serve as the internal auditor of F&M and will not be reappointed as F&M's independent auditor for the fiscal year ending December 31, 2005.  This action was recommended and approved by the Audit Committee of the Registrant's Board of Directors.
During F&M's two fiscal years ended December 31, 2003, and during the subsequent period through January 20, 2005, there was no disagreement between F&M and SBH on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure which, if not resolved to SBH's satisfaction, would have caused them to make reference to the subject matter of the disagreement in connection with its reports on F&M's consolidated financial statements. The audit reports of SBH on the consolidated financial statements of F&M as of and for the two fiscal years ended December 31, 2003 did not contain any adverse opinion or disclaimer of opinion, nor were these opinions qualified or modified as to uncertainty, audit scope or accounting principles.
On March 29, 2005, following the filing of F&M's Annual Report on Form 10-K for the year ended December 31, 2004, SBH's relationship as independent auditor with F&M ended.  There was no disagreement between F&M and SBH, as described above, through March 29, 2005, and the audit report of SBH on the consolidated financial statements of F&M as of and for the fiscal year ended December 31, 2004 did not contain any adverse opinion or disclaimer of opinion, nor was the opinion qualified or modified as to uncertainty, audit scope or accounting principles.
F&M provided SBH with a copy of the foregoing disclosures. Attached, as Exhibit 16, is a copy of SBH's letter, dated August 15, 2005, stating its agreement with the statements above.
Item 9.01
Financial Statements and Exhibits.
(c)
Exhibits.
Exhibit 16
Letter from S. B. Hoover & Company, LLP to the Securities and Exchange Commission dated
August 15, 2005. Filed with this document.
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.
F & M Bank Corp.
(Registrant)
/s/ Neil W. Hayslett
Neil W. Hayslett
Senior Vice President and Chief Financial Officer
Date: August 15, 2005
Exhibit Index
Exhibit
Number
Exhibit Description
16
Letter from S. B. Hoover & Company, LLP to the Securities and Exchange Commission dated August 15, 2005. Filed with this document.