Item 4.01 Change in Registrant's Certifying Accountant.
Under a filing on Form 8-K dated January 16, 2014, National Western Life
Insurance Company (the "Company") reported that it had notified KPMG LLP
("KPMG") that the Company would not be renewing the engagement of KPMG as
independent accountants beginning with the audit of its consolidated financial
statements for the year ending December 31, 2014. This filing further reported
that KPMG's dismissal would be effective with the Company's filing of its Form
10-K for the year ended December 31, 2013 and issuance of the statutory
financial statement audit reports for the same period.
The Company filed its Form 10-K for the year ended December 31, 2013 on March
17, 2014 (and Form10-K/A on March 19, 2014) which included KPMG's audit reports
thereon. On May 30, 2014, KPMG issued its audit report on the Company's
statutory financial statements for the year ended December 31, 2013. Effective
with the issuance of its audit report on the Company's statutory financial
statements for the year ended December 31, 2013, KPMG was dismissed as
independent accountants of the Company.
The audit reports of KPMG on the consolidated balance sheets of the Company as
of December 31, 2013 and 2012, and the related consolidated statements of
earnings, comprehensive income (loss), stockholders' equity, and cash flows for
each of the years in the three-year period ended December 31, 2013 and the
effectiveness of internal control over financial reporting as of December 31,
2013 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 the years ended December 31, 2013, 2012 and 2011, and during
the period December 31, 2013 through May 30, 2014 (the date of dismissal), there
were no disagreements with KPMG on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or procedures that,
if not resolved to the satisfaction of KPMG, would have caused them to make
reference to the subject matter in its audit reports. For the years ended
December 31, 2013, 2012 and 2011, and through the date of this Form 8-K, there
were no "reportable events" as that term is described in Item 304(a)(1)(v) of
The Company provided KPMG with a copy of this report on Form 8-K prior to its
filing with the Securities and Exchange Commission and requested KPMG to furnish
the Company with a letter addressed to the Securities and Exchange Commission
stating whether it agrees with the above statements and, if it does not agree,
stating the respects in which it does not agree. A copy of the letter furnished
by KPMG is attached as Exhibit 16.1 hereto.
Item 9.01 Financial Statements and Exhibits.
16.1 Letter from KPMG LLP dated June 5, 2014