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<SEC-DOCUMENT>0000318673-05-000010.txt : 20050611
<SEC-HEADER>0000318673-05-000010.hdr.sgml : 20050611
<ACCEPTANCE-DATETIME>20050525154351
ACCESSION NUMBER:		0000318673-05-000010
CONFORMED SUBMISSION TYPE:	8-K
PUBLIC DOCUMENT COUNT:		2
CONFORMED PERIOD OF REPORT:	20050520
ITEM INFORMATION:		Changes in Registrant.s Certifying Accountant
ITEM INFORMATION:		Financial Statements and Exhibits
FILED AS OF DATE:		20050525
DATE AS OF CHANGE:		20050525

FILER:

	COMPANY DATA:	
		COMPANY CONFORMED NAME:			SECURITY NATIONAL FINANCIAL CORP
		CENTRAL INDEX KEY:			0000318673
		STANDARD INDUSTRIAL CLASSIFICATION:	FINANCE SERVICES [6199]
		IRS NUMBER:				870345941
		STATE OF INCORPORATION:			UT
		FISCAL YEAR END:			1231

	FILING VALUES:
		FORM TYPE:		8-K
		SEC ACT:		1934 Act
		SEC FILE NUMBER:	000-09341
		FILM NUMBER:		05856869

	BUSINESS ADDRESS:	
		STREET 1:		PO BOX 57220
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84157
		BUSINESS PHONE:		8012641060

	MAIL ADDRESS:	
		STREET 1:		PO BOX 57220
		CITY:			SALT LAKE CITY
		STATE:			UT
		ZIP:			84157

	FORMER COMPANY:	
		FORMER CONFORMED NAME:	SNL FINANCIAL CORP
		DATE OF NAME CHANGE:	19910401
</SEC-HEADER>
<DOCUMENT>
<TYPE>8-K
<SEQUENCE>1
<FILENAME>snf8k05.txt
<TEXT>
                       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, 2005



                     SECURITY NATIONAL FINANCIAL CORPORATION
             (Exact name of registrant as specified in this Charter)



        Utah                            0-9341                   87-0345941
- ----------------------------    -----------------------       ---------------
(State or other jurisdiction    (Commission File Number)      (IRS Employer
jurisdiction of incorporation)                              Identification No.)




5300 South 360 West,  Salt Lake City, Utah              84123
- ------------------------------------------          -----------
(Address of principal executive offices)             (Zip Code)



Registrant's Telephone Number, Including Area Code:  (801) 264-1060
                                                     --------------





                                 Does Not Apply
          (Former name or former address, if changed since last report)



<PAGE>



ITEM 4.01     Changes in Registrant's Certifying Accountant.

On April 26, 2005,  Security  National  Financial  Corporation  (the  "Company")
ceased its  independent  auditor  relationship  with Tanner LC  ("Tanner").  The
cessation of the  Company's  relationship  with Tanner was due to the  five-year
partner  rotation  requirement  mandated  by  the  Sarbanes-Oxley  Act  and  the
determination  by Tanner that in the future it would be unable to  maintain  the
necessary  industry  expertise  to  continue  as  independent  auditors  for the
Company. (A letter from Tanner is attached to this filing as an exhibit.)

During the fiscal  years ended  December  31,  2004 and 2003 and the  subsequent
interim period  preceding the cessation of the relationship  with Tanner,  there
were no disagreements (as defined in Item  304(a)(1)(iv) of Regulation S-K) with
Tanner on any matter of accounting principles or practices,  financial statement
disclosure  or  auditing  scope  or  procedures  or any  reportable  events  (as
described in Item  304(a)(1)(v) of Regulation S-K), which  disagreement,  if not
resolved to the satisfaction of the former  accountant,  would have caused it to
make reference to the subject matter of the  disagreement in connection with its
report.  In addition,  the reports by Tanner on the balance sheet as of December
31, 2004, and the related  statements of operations,  stockholders'  equity, and
cash flows for each of the two years in the period ended  December 31, 2004, did
not contain an adverse opinion or a disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting principles.

Pursuant to Item 304 of  Regulation  S-K,  the Company  submitted a copy of this
Form 8-K to Tanner prior to filing with the Commission.

ITEM 9.01  Financial Statements and Exhibits

         (c) Exhibits

16.1 Letter from Tanner LC dated April 26, 2005 recognizing the cessation of the
     independent  auditor  relationship.

16.2 Letter from Tanner LC dated April 29, 2005 agreeing with the  statements in
     the Form 8-K.


                                   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.


                                     SECURITY NATIONAL FINANCIAL CORPORATION
                                     ---------------------------------------
                                             (Registrant)



Date: May 2, 2005                    By: /s/ Scott M. Quist
                                         -------------------
                                         Scott M. Quist, President
                                         and Chief Operating Officer
</TEXT>
</DOCUMENT>
<DOCUMENT>
<TYPE>EX-16
<SEQUENCE>2
<FILENAME>auditltr.txt
<TEXT>
                                  Exhibit 16.1

                  [Hansen, Barnett & Maxwell, P.C. Letterhead]








                                  May 24, 2005




Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

We have read Security National  Financial  Corporation's  Form 8-K dated May 20,
2005  regarding  "Changes  in  Registrant's   Certifying   Accountant"  and,  as
pertaining to our firm, we agree with the statements contained therein.

                                    Very truly yours,



                                    HANSEN, BARNETT & MAXWELL, P.C.
                                    /s/ Hansen, Barnett & Maxwell, P.C.
</TEXT>
</DOCUMENT>
</SEC-DOCUMENT>
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