Form 8-K for FC FINANCIAL SERVICES INC
31-Oct-2006
Changes in Registrant's Certfying Accountant, Financial Statements and
Item 4.01. Change in Registrant's Certifying Accountant
On October 27, 2006, our Board of Directors determined that we would change our certifying accountant and auditor to RSM Richter LLP, of Montreal, Quebec, Canada. On October 27, 2006, we orally notified and dismissed our prior auditor, Manning Elliott LLP, Chartered Accountants, of Vancouver, British Columbia, Canada. On October 27, 2006, the Board of Directors approved the engagement of RSM Richter LLP to serve as auditors for our financial statements for the year ended November 30, 2006.
The Manning Elliott LLP report on our financial statements for each of the fiscal years ended November 30, 2004 and 2005 did not contain any adverse opinion or disclaimer of opinions, and were not modified as to uncertainty, audit scope or accounting principles, other than an explanatory paragraph regarding the substantial doubt about our ability to continue as a going concern.
Neither we nor anyone on our behalf consulted with RSM Richter LLP with respect to any of the matters set forth in Item 304(a)(2)(i) or (ii) of Regulation S-B, during our fiscal years ended November 30, 2004 or 2005 or during the subsequent interim period preceding the dismissal of Manning Elliott LLP.
None of the reportable events listed in Item 304(a)(1)(iv)(B) of Regulation S-B occurred with respect to our fiscal years ended November 30, 2004 and 2005 or the subsequent interim period preceding the dismissal of Manning Elliott LLP .
At no time during our fiscal years ended November 30, 2004 and 2005, or during the subsequent interim period, preceding the dismissal of Manning Elliott LLP, were there any disagreements with Manning Elliott LLP on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure. Any such disagreements, if not resolved to the satisfaction of Manning Elliott LLP, would have caused Manning Elliott LLP to reference the subject matter of the disagreements in its reports on our financial statements.
Item 9.01. Financial Statements and Exhibits.
(d) Exhibits
Exhibit Description
No.
Exhibit Letter from Manning Elliott LLP, Chartered Accountants, of Vancouver,
16.1 British Columbia, Canada to the Securities and Exchange Commission dated October 30, 2006.
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