Form 8-K for SMART-TEK SOLUTIONS INC
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24-Jan-2012
Changes in Registrant's Certifying Accountant, Financial Statements and E
Item 4.01 Changes in Registrants Certifying Accountant.
(a) On November 28, 2011, John Kinross-Kennedy, Certified Public Accountant ("Kinross") resigned as Smart-tek Solutions, Inc.'s (the "Company") independent registered public accounting firm. Kinross audited the financial statements of the Company for the transitional period ended December 31, 2010 ("transitional year-end"), and the fiscal years ended June 30, 2010 and 2009. The report of Kinross on such financial statements, the most recent dated April 16, 2011, did not contain an adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles. Between June 30, 2008 (the date of engagement) and November 28, 2011 (the date of resignation) there were no disagreements with Kinross on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of Kinross, would have caused Kinross to make reference to the subject matter of the disagreement in its review of the Company's consolidated financial statements for the transitional period ended December 31, 2010 ("transitional year-end"), and the fiscal years ended June 30, 2010 and 2009.
The Company has requested that Kinross furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of such letter, dated January 20, 2012 is filed herewith as Exhibit 16.
(b) On January 20, 2012, upon the authorization and approval of the board of directors, the Company engaged PMB Helin Donovan Consultants and Certified Public Accountants ("PMB") as its independent registered public accounting firm.
No consultations occurred between the Company and PMB during the transitional period ended December 31, 2010 ("transitional year-end"), and the fiscal years ended June 30, 2010 and 2009and through January 20, 2012, regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Company's financial statements, or other information provided that was an important factor considered by the Company in reaching a decision as to an accounting, auditing, or financial reporting issue, or (ii) any matter that was the subject of disagreement requiring disclosure under Item 304(a)(1)(iv) of Regulation S-K or reportable event requiring disclosure under Item 304(a)(1)(v) of Regulation S-K.
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS
The following exhibit is attached as part of this report:
Exhibit No. Description
16 Letter from John Kinross-Kennedy, Certified Public Accountant to the Securities and Exchange Commission
