Jerford Company is a well-known manufacturing company with several wholly owned subsidiaries. The company's stock is traded on the New York Stock Exchange, and the company files all appropriate reports with the SEC. Jerford's financial statements are audited by a public accounting firm. Jerford changed independent auditors during 20X6. Consequently, the financial statements were certified by a different public accounting firm in 20X6 than in 20X5.

Required
a. What information is Jerford responsible for filing with the SEC with respect to this change in auditors? Explain your answer completely.
b. Identify a company that has made a change in its auditor during the last two years. Summarize the reason(s) for the change and the major items reported in its Form 8-K regarding the change, and then compare those items with the requirements listed in Item 304 of Regulation S-K.