Next Generation Management Corp. (NGMC)

[iSwat22]

NGMC Changes in Registrant's Certifying Accountant, Financial Stateme

Form 8-K for NEXT GENERATION MANAGEMENT CORP.

15-Jun-2015

Changes in Registrant's Certifying Accountant, Financial Stateme


Item 4.01 Change in Registrants Certifying Accountant
Previous independent registered public accounting firm

On June 11, 2015 (the "Dismissal Date"), Next Generation Management Corp. (the "Company") advised Harris & Gillespie CPA's, PLLC (the "Former Auditor") that it was dismissed as the Company's independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors on June 11, 2015. The Former Auditor did not perform an audit on the Company's financial statements.

From the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor's satisfaction, would have caused them to make reference thereto in their reports on the Company's financial statements for such years.

From the date of engagement of the Former Auditor on July 24, 2014 through the Dismissal Date, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this amendment to the Form 8-K as Exhibit 16.1.

New independent registered public accounting firm

On June 4, 2015 (the "Engagement Date"), the Company engaged Fiondella, Milone & LaSaracina, LLP ("New Auditor") as its independent registered public accounting firm for the Company's fiscal years ended December 31, 2014 and 2015. The decision to engage the New Auditor as the Company's independent registered public accounting firm was approved by the Company's Board of Directors.

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

1. application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

2. any matter that was either the subject of a disagreement (as defined in Regulation S-K, Item 304(a)(1)(iv) and the related instructions) or reportable event (as defined in Regulation S-K, Item 304(a)(1)(v)).



Item 9.01 Financial Statements and Exhibits.
Exhibit No. Description of Exhibit
16.1 Letter from Harris & Gillespie CPA's, PLLC

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