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): January 20, 2005

                                   -----------

                                F & M Bank Corp.
             (Exact name of registrant as specified in its charter)



          Virginia                   000-13273                54-1280811
(State or other jurisdiction        (Commission             (IRS Employer
      of incorporation)             File Number)          Identification No.)

                 P. O. Box 1111                    22853
              Timberville, Virginia              (Zip Code)
  (Address of principal executive offices)


       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))

<PAGE>


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.


F&M provided SBH with a copy of the foregoing disclosures.  Attached, as Exhibit
16, is a copy of SBH's  letter,  dated  January 20, 2005,  stating its agreement
with such statements.


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  January 20, 2005. Filed with
                    this document.
<PAGE>

                                   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: January 26, 2005


<PAGE>

                                  Exhibit Index


Exhibit
Number         Exhibit Description
-------        -----------------------------------------------------------------

     16        Letter from S. B.  Hoover & Company,  LLP to the  Securities  and
               Exchange  Commission  dated  January  20,  2005.  Filed with this
               document.
[{"type": "8-K", "sequence": "1", "filename": "fm012005.txt", "secsgml_size_bytes": 4682}]
{"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": "05550590"}, "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"}}
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): January 20, 2005

                                   -----------

                                F & M Bank Corp.
             (Exact name of registrant as specified in its charter)

          Virginia                   000-13273                54-1280811
(State or other jurisdiction        (Commission             (IRS Employer
      of incorporation)             File Number)          Identification No.)

                 P. O. Box 1111                    22853
              Timberville, Virginia              (Zip Code)
  (Address of principal executive offices)

       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.

F&M provided SBH with a copy of the foregoing disclosures.  Attached, as Exhibit
16, is a copy of SBH's  letter,  dated  January 20, 2005,  stating its agreement
with such statements.

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  January 20, 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: January 26, 2005
Exhibit Index

Exhibit
Number         Exhibit Description
-------        -----------------------------------------------------------------

     16        Letter from S. B.  Hoover & Company,  LLP to the  Securities  and
               Exchange  Commission  dated  January  20,  2005.  Filed with this
               document.