<HTML>
<HEAD><TITLE> Prepared by Monique Price & Company - www.edgar2.net </TITLE>
</HEAD>
<B><P ALIGN="CENTER">SECURITIES AND EXCHANGE COMMISSION<BR>
WASHINGTON, D.C. 20549</P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">FORM 8-K</P>
<P ALIGN="CENTER">CURRENT REPORT<BR>
PURSUANT TO SECTION 13 OR 15(d)<BR>
OF THE SECURITIES EXCHANGE ACT OF 1934</P>
</B><P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="CENTER">&nbsp;</P>
<P ALIGN="JUSTIFY">Date of report (Date of earliest event reported): August 21, 2000</P>
<U><P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;FPB Financial Corporation&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
</U>(Exact name of registrant as specified in its charter)</P>
<P ALIGN="CENTER">&nbsp;</P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=1 WIDTH=685>
<TR><TD WIDTH="47%" VALIGN="TOP">
<P ALIGN="CENTER"><U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Louisiana&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
<TD WIDTH="27%" VALIGN="TOP">
<U><P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;000-26403&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
<TD WIDTH="25%" VALIGN="TOP">
<U><P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;72-1438784&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
<TR><TD WIDTH="47%" VALIGN="TOP">
<P ALIGN="CENTER">(State or other jurisdiction of incorporation)</TD>
<TD WIDTH="27%" VALIGN="TOP">
<P ALIGN="CENTER">(Commission File Number)</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P ALIGN="CENTER">(IRS Employer <BR>
Identification No.)</TD>
</TR>
<TR><TD WIDTH="47%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="27%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="47%" VALIGN="TOP">
<U><P ALIGN="CENTER">300 West Morris Avenue, Hammond, Louisiana</U></TD>
<TD WIDTH="27%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<U><P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;70403&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</U></TD>
</TR>
<TR><TD WIDTH="47%" VALIGN="TOP">
<P ALIGN="CENTER">(Address of principal executive offices)</TD>
<TD WIDTH="27%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P ALIGN="CENTER">(Zip Code)</TD>
</TR>
</TABLE>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>

<P>&nbsp;</P></DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>

<P ALIGN="JUSTIFY">Registrant<FONT FACE="WP TypographicSymbols">=</FONT>s telephone number, including area code:<U> (504) 345-1880 </P>
</U><P ALIGN="JUSTIFY">&nbsp;</P>
<U><P ALIGN="CENTER">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<BR>
</U>(Former name or former address, if changed since last report)</P>
<hr>
<P ALIGN="CENTER">&nbsp;</P>
<B><P ALIGN="JUSTIFY">Item 4. Changes in Registrant<FONT FACE="WP TypographicSymbols">=</FONT>s Certifying Accountant</P>
</B><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The independent auditors of FPB Financial Corp. (the <FONT FACE="WP TypographicSymbols">A</FONT>Company<FONT FACE="WP TypographicSymbols">@</FONT>) for 1999 and 1998 were Murphy, Whalen &amp;
Broussard, L.L.C. (<FONT FACE="WP TypographicSymbols">A</FONT>Murphy Whalen<FONT FACE="WP TypographicSymbols">@</FONT>). On August 21, 2000, the Company dismissed Murphy Whalen and engaged LaPorte, Sehrt, Romig &amp; Hand (<FONT FACE="WP TypographicSymbols">A</FONT>LaPorte
Sehrt<FONT FACE="WP TypographicSymbols">@</FONT>), independent certified public accountants. The decision to change auditors was recommended and approved by the Company<FONT FACE="WP TypographicSymbols">=</FONT>s audit committee and ratified by the Company
<FONT FACE="WP TypographicSymbols">=</FONT>s Board of Directors. The decision was based on the Board of Directors<FONT FACE="WP TypographicSymbols">=</FONT> belief that LaPorte Sehrt has more experience with publicly registered companies.</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;The decision to dismiss Murphy Whalen was not due to any disagreements with Murphy Whalen as to any matters of accounting principles or practices, financial statements disclosure, or audit scope or
procedure. Murphy Whalen<FONT FACE="WP TypographicSymbols">=</FONT>s reports on the financial statements for 1999 and 1998 did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting
principles.</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 1999 and 1998 and the interim period in 2000 preceding the dismissal of Murphy Whalen, there were no disagreements with Murphy Whalen on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Murphy Whalen, would have caused it to make a reference to the subject matter of the disagreements in connection with its report.</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 1999 and 1998 and the interim period in 2000 preceding Murphy Whalen<FONT FACE="WP TypographicSymbols">=</FONT>s dismissal, Murphy Whalen did not advise the Company of any of the following:</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(A)&nbsp;&nbsp;&nbsp;that the internal controls necessary for the Company to develop reliable financial statements did not exist;</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(B)&nbsp;&nbsp;&nbsp;that information had come to Murphy Whalen<FONT FACE="WP TypographicSymbols">=</FONT>s attention that made it unwilling to rely on management<FONT FACE="WP TypographicSymbols">=</FONT>
s representations, or that made it unwilling to be associated with the financial statements prepared by management; or</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;(C)(1)&nbsp;&nbsp;&nbsp;of the need to expand significantly the scope of the Company<FONT FACE="WP TypographicSymbols">=</FONT>s audit, or that information had come to Murphy Whalen<FONT FACE="WP
TypographicSymbols">=</FONT>s attention during such time period that caused it to conclude would, or if further investigated might, materially impact the fairness or reliability of either a previously issued audit report or the underlying financial statements, or the
financial statements issued or to be issued covering the fiscal periods subsequent to the date of the then most recent financial statements covered by an audit report (including information that might preclude it from issuing an unqualified audit report
on those financial statements), and (2) the issue was not resolved to Murphy Whalen<FONT FACE="WP TypographicSymbols">=</FONT>s satisfaction prior to its dismissal.</P>
<hr>
<P ALIGN="JUSTIFY">&nbsp;</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;During 1999 and 1998 and the interim period in 2000 preceding the dismissal of Murphy Whalen, neither the Company nor anyone acting on its behalf consulted LaPorte Sehrt regarding (i) either the
application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered on the Company<FONT FACE="WP TypographicSymbols">=</FONT>s financial statements (and neither written nor oral advice was provided to the Company that was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial
reporting issue); or (ii) any matter that was the subject of a disagreement or a reportable event of a nature set forth above.</P>
<B><P ALIGN="JUSTIFY">Item 7. Financial Statements, Pro Forma Financial Information and Exhibits</P>
</B><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (a) and (b) Not applicable</P>
<P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; (c) The following exhibit is filed herewith.</P>
<P ALIGN="CENTER"><CENTER><TABLE CELLSPACING=0 BORDER=0 CELLPADDING=1 WIDTH=638>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P ALIGN="JUSTIFY"><U>Exhibit No.</U></TD>
<TD WIDTH="50%" VALIGN="TOP">
<U><P ALIGN="JUSTIFY">Description</U></TD>
</TR>
<TR><TD WIDTH="50%" VALIGN="TOP">
<P ALIGN="JUSTIFY">16.1</TD>
<TD WIDTH="50%" VALIGN="TOP">
<P ALIGN="JUSTIFY">Letter from Murphy, Whalen &amp; Broussard, L.L.C.</TD>
</TR>
</TABLE>
</CENTER>
<hr>
<P ALIGN="left">&nbsp;</P>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>
<DIR>

<P ALIGN="JUSTIFY">&nbsp;</P></DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>
</DIR>

<B><P ALIGN="CENTER">SIGNATURES</P>
</B><P ALIGN="JUSTIFY">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;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 hereunto duly authorized.</P>
<TABLE CELLSPACING=0 BORDER=0 CELLPADDING=1 WIDTH=638>
<TR><TD WIDTH="34%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="6%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="45%" VALIGN="TOP" COLSPAN=2>
<B><P ALIGN="JUSTIFY">FPB FINANCIAL CORP.</B></TD>
</TR>
<TR><TD WIDTH="34%" VALIGN="TOP">
<P ALIGN="JUSTIFY">&nbsp;</TD>
<TD WIDTH="6%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="34%" VALIGN="TOP">
<P ALIGN="JUSTIFY">Date: August 24, 2000</TD>
<TD WIDTH="6%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="45%" VALIGN="TOP" COLSPAN=2>
<P>By: &nbsp;&nbsp;&nbsp;<U>/s/ Fritz W. Anderson II <BR>
</U>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;Fritz W. Anderson II <BR>
&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;President and Chief Executive Officer</TD>
</TR>
<TR><TD WIDTH="34%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="6%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
<TR><TD WIDTH="34%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="6%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="15%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="25%" VALIGN="TOP">
<P>&nbsp;</TD>
<TD WIDTH="20%" VALIGN="TOP">
<P>&nbsp;</TD>
</TR>
</TABLE>

<P ALIGN="JUSTIFY"></P></BODY>
</HTML>
[{"type": "8-K", "sequence": "1", "filename": "form8k.htm", "description": "HTML DOCUMENT", "secsgml_size_bytes": 11129}]
{"company-data": {"conformed-name": "FPB FINANCIAL CORP", "cik": "0001081049", "assigned-sic": "6035", "irs-number": "721438784"}, "filing-values": {"form-type": "8-K", "act": "34", "file-number": "000-26403", "film-number": "710002"}, "business-address": {"street1": "300 W. MORRIS ST", "city": "HAMMOND", "state": "LA", "zip": "70403", "phone": "5043451880"}, "mail-address": {"street1": "300 MORRIS ST", "city": "HAMMOND", "state": "LA", "zip": "70403"}}
Prepared by Monique Price & Company - www.edgar2.net
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): August 21, 2000
FPB Financial Corporation
(Exact name of registrant as specified in its charter)
Louisiana
000-26403
72-1438784
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer
Identification No.)
300 West Morris Avenue, Hammond, Louisiana
70403
(Address of principal executive offices)
(Zip Code)
Registrant
=
s telephone number, including area code:
(504) 345-1880
(Former name or former address, if changed since last report)
Item 4. Changes in Registrant
=
s Certifying Accountant
The independent auditors of FPB Financial Corp. (the
A
Company
@
) for 1999 and 1998 were Murphy, Whalen &
Broussard, L.L.C. (
A
Murphy Whalen
@
). On August 21, 2000, the Company dismissed Murphy Whalen and engaged LaPorte, Sehrt, Romig & Hand (
A
LaPorte
Sehrt
@
), independent certified public accountants. The decision to change auditors was recommended and approved by the Company
=
s audit committee and ratified by the Company
=
s Board of Directors. The decision was based on the Board of Directors
=
belief that LaPorte Sehrt has more experience with publicly registered companies.
The decision to dismiss Murphy Whalen was not due to any disagreements with Murphy Whalen as to any matters of accounting principles or practices, financial statements disclosure, or audit scope or
procedure. Murphy Whalen
=
s reports on the financial statements for 1999 and 1998 did not contain an adverse opinion or a disclaimer of opinion, nor were such reports qualified or modified as to uncertainty, audit scope or accounting
principles.
During 1999 and 1998 and the interim period in 2000 preceding the dismissal of Murphy Whalen, there were no disagreements with Murphy Whalen on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Murphy Whalen, would have caused it to make a reference to the subject matter of the disagreements in connection with its report.
During 1999 and 1998 and the interim period in 2000 preceding Murphy Whalen
=
s dismissal, Murphy Whalen did not advise the Company of any of the following:
(A)   that the internal controls necessary for the Company to develop reliable financial statements did not exist;
(B)   that information had come to Murphy Whalen
=
s attention that made it unwilling to rely on management
=
s representations, or that made it unwilling to be associated with the financial statements prepared by management; or
(C)(1)   of the need to expand significantly the scope of the Company
=
s audit, or that information had come to Murphy Whalen
=
s attention during such time period that caused it to conclude would, or if further investigated might, materially impact the fairness or reliability of either a previously issued audit report or the underlying financial statements, or the
financial statements issued or to be issued covering the fiscal periods subsequent to the date of the then most recent financial statements covered by an audit report (including information that might preclude it from issuing an unqualified audit report
on those financial statements), and (2) the issue was not resolved to Murphy Whalen
=
s satisfaction prior to its dismissal.
During 1999 and 1998 and the interim period in 2000 preceding the dismissal of Murphy Whalen, neither the Company nor anyone acting on its behalf consulted LaPorte Sehrt regarding (i) either the
application of accounting principles to a specific completed or contemplated transaction or the type of audit opinion that might be rendered on the Company
=
s financial statements (and neither written nor oral advice was provided to the Company that was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial
reporting issue); or (ii) any matter that was the subject of a disagreement or a reportable event of a nature set forth above.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(a) and (b) Not applicable
(c) The following exhibit is filed herewith.
Exhibit No.
Description
16.1
Letter from Murphy, Whalen & Broussard, L.L.C.
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 hereunto duly authorized.
FPB FINANCIAL CORP.
Date: August 24, 2000
By:
/s/ Fritz W. Anderson II
Fritz W. Anderson II
President and Chief Executive Officer