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) APRIL 26, 2002
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WASHINGTON REAL ESTATE INVESTMENT TRUST
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(Exact name of registrant as specified in its charter)
Maryland 1-6622 53-0261100
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(State or other jurisdiction of (Commission File (IRS Employer
incorporation) Number) Identification Number)
6110 Executive Boulevard, Suite 800, Rockville, Maryland 20852
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (301) 984- 9400
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Item 4: CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(I) Previous Independent Accountants
(a) On April 26, 2002, the registrant dismissed Arthur Anderson LLP,
of Washington, D.C. as its independent accountants.
(b) In connection with its audits for the two most recent fiscal years
ended December 31, 2001, and through March 31, 2002, there have
been no disagreements with Arthur Anderson LLP 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 Arthur Anderson LLP would have
caused them to make reference thereto in their report on the
financial statements for such years.
(c) The reports of Arthur Anderson LLP on the financial statements for
the past two years contained no adverse opinion or disclaimer of
opinion and were not qualified or modified as to uncertainty,
audit scope, or accounting principles.
(d) During the two most recent fiscal years and through March 31,
2002, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
(e) The registrant has provided Arthur Anderson LLP with a copy of
this disclosure and has requested that Arthur Anderson LLP furnish
it with a letter addressed to the SEC stating whether it agrees
with the above statements. (A copy of Arthur Anderson LLP's letter
to the SEC, dated April 29, 2002, is filed as Exhibit 16 to the
Form 8-K).
(II) New Independent Accountants
(a) Upon the recommendation of the registrant's Audit Committee, the
registrant's Board of Trustees approved the decision to change
independent accountants. Effective April 26, 2002, Ernst & Young
LLP was approved by the registrant's Board of Trustees as the new
independent accountants. Management has not consulted with Ernst &
Young LLP on any accounting, auditing, or reporting matter.
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.
WASHINGTON REAL ESTATE INVESTMENT TRUST
(Registrant)
/s/Laura M. Franklin
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(Signature)
Laura M. Franklin
Managing Director
Accounting, Administration and
Corporate Secretary
April 26, 2002
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(Date)