Form 8-K for MNP PETROLEUM CORP
15-May-2015
Changes in Registrant's Certifying Accountant
Item 4.01 Changes in the Registrant's Certifying Accountant.
On May 4, 2015, BDO Visura International AG resigned as our independent registered public accounting firm. On May 4, 2015, we engaged BDO AG, the parent company of BDO Visura International AG, as our independent registered public accounting firm. The change of our independent registered public accounting firm from BDO Visura International AG to BDO AG was approved by our board of directors.
BDO Visura International AG's report on our financial statements for our fiscal years ended December 31, 2014 and 2013 did not contain an adverse opinion or disclaimer of opinion, or qualification or modification as to uncertainty, audit scope, or accounting principles, except that such report on our financial statements contained an explanatory paragraph in respect to the substantial doubt about our ability to continue as a going concern.
During our fiscal years ended December 31, 2014 and 2013 and in the subsequent interim period through the date of resignation, there were no disagreements, resolved or not, with BDO Visura International AG on any matter of accounting principles or practices, financial statement disclosure, or auditing scope and procedures, which disagreement, if not resolved to the satisfaction of BDO Visura International AG, would have caused BDO Visura International AG to make reference to the subject matter of the disagreement in connection with its report.
During our fiscal years ended December 31, 2014 and 2013 and in the subsequent interim period through the date of resignation, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K.
We provided BDO Visura International AG with a copy of this current report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that it furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the statements made in this current report on Form 8-K, and if not, stating the respects with which it does not agree. A copy of the letter provided from BDO Visura International AG is filed as Exhibit 16.1 to this current report on Form 8-K.
During our fiscal years ended December 31, 2014 and 2013 and in the subsequent interim period through the date of appointment, we have not consulted with BDO AG regarding either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements, nor has BDO AG provided to us a written report or oral advice that BDO AG concluded was an important factor considered by us in reaching a decision as to the accounting, auditing or financial reporting issue. In addition, during such periods, we have not consulted with BDO AG regarding any matter that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions) or a reportable event (as described in Item 304(a)(1)(v) of Regulation S-K).
