Form 8-K Kibush Capital Corp For: Dec 22
December 28, 2016 3:12 PM
UNITED STATES
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): December 22, 2016
Kibush Capital Corporation
(Exact name of Registrant as specified in its charter)
Nevada 000-55256 57-1218088
(State or other Jurisdiction of
Incorporation or organization) (Commission
File Number) (IRS Employer
I.D. No.)
c/o McGee Law Firm, LLC
5635 N. Scottsdale Road, Suite 170
Scottsdale, Arizona 85250
Phone: +(61) 3 9846 4288
(Address, including zip code, and telephone number, including area code, of
registrant’s principal executive offices)
N/A
(Former name, former address and former fiscal year, if changed since last report)
Check the appropriate box below if the Form 8-K filing is intended to simultaneously satisfy the filing obligation of the registrant under any of the following provisions (see General Instruction A.2. below):
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule l 4a- l 2 under the Exchange Act (17 CFR 240. l 4a- l 2)
[ ] Pre-commencement communications pursuant to Rule l 4d-2(b) under the Exchange Act (17 CFR 240. l 4d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240. l 3e-4(c))
ITEM 4.01 Changes in Registrant’s Certifying Accountant.
Effective December 22, 2016, Kibush Capital Corporation (the “Company”) dismissed Scrudato & Co., PA (“Scrudato”) from its position as the Company’s independent registered public accounting firm. The Company’s Board of Directors approved the dismissal. Scrudato’s dismissal was prompted by the revocation of its registration with the Public Company Accounting Oversight Board (“PCAOB”). The revocation of Scrudato’s registration was part of a sanction handed down by the PCAOB based upon findings that Scrudato violated PCAOB rules and standards in connection with the audits of five issuer clients, which five issuer clients did not include the Company.
The audit report of Scrudato on the Company’s financial statements for the year ended September 30, 2015, did not contain an adverse opinion or disclaimer of opinion, however it did contain a qualification describing a going concern uncertainty. Scrudato did not, during the applicable periods, advise the Company of any of the enumerated items described in Item 304(a)(1)(iv) of Regulation S-K.
During the two most recent fiscal years, and the period to the date of this Current Report, there were no (i) disagreements between the Company and Scrudato on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to its satisfaction, would have caused Scrudato to make reference to the subject matter of such disagreements in connection with its report, or (ii) “reportable events,” as described in Item 304(a)(1)(v) of Regulation S-K, with the exception of material weaknesses related to our internal control over financial reporting.
The Company furnished Scrudato with a copy of this current report on Form 8-K prior to filing with the SEC and requested that Scrudato furnish it with a letter addressed to the SEC stating whether or not it agreed with the statements made by the Company in this report insofar as they relate to Scrudato’s audit services and engagement as the Company’s independent registered public accounting firm. Scrudato has furnished a letter addressed to the SEC dated December 28, 2016, a copy of which is attached hereto as Exhibit 16.1.
ITEM 9.01 Exhibit.
Attached to this filing as Exhibit 16.1 is a copy of the letter discussed in Item 4.01 above from Scrudato.
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SIGNATURE PAGE
Pursuant to the requirement of the Securities and Exchange Act of 1934, the Registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
Kibush Capital Corporation
Dated: December 28, 2016 By: /s/ Warren Sheppard
Warren Sheppard
President/CEO
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Scrudato & Co., PA
7 Valley View Drive
Califon, NJ 07830
December 28, 2016
Securities and Exchange Commission
100 F Street, N.E.
Washington, D.C. 20549
RE: Kibush Capital Corporation
We have read the statements made by Kibush Capital Corporation in Item 4.01 of this Form 8-K regarding the change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made in Item 4.01 of this Form 8-K.
Yours truly,
/s/ Scrudato & Co., PA
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