JD International Ltd. (fka JDID)

[db7]

8-K 1 form8k.htm CURRENT REPORT







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): February 18, 2014



JD INTERNATIONAL LIMITED

(Exact name of registrant as specified in its charter)



NEVADA 33-56574 25-1605846
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)



G/F First Asia Tower, 8 Fui Yiu Kok

Street, Tsuen Wan, NT, Hong Kong

(Address of Principal Executive Offices)



[phone]

Registrant’s telephone number, including area code



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:



[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)



[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)



[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))



[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

















Item 4.01 Changes in Registrant’s Certifying Accountant.



(a) Dismissal of Independent Registered Public Accounting Firm



On February 18, 2014, our board of directors dismissed Goldman Accounting Services CPA, PLLC (“GAS”), as the Company’s independent registered public accounting firm. GAS had been previously retained on January 28, 2013.



GAS’s report on the financial statements for the fiscal years ended September 30, 2013 and 2012, contained no adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principle, other than for a going concern. During the period from January 28, 2013, the date of engagement through February 18, 2014, the date of dismissal of GAS, (i) there were no disagreements with GAS 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 GAS, would have caused them to make reference to the subject matter of the disagreements in its reports on the financial statements for such year; and (ii) there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.



We have provided a copy of the above disclosures to GAS and requested GAS to provide it with a letter addressed to the U.S. Securities and Exchange Commission stating whether or not it agrees with the above disclosures. A copy of GAS’s response letter is attached hereto as Exhibit 16.1.



(b) New Independent Registered Public Accounting Firm



On February 18, 2014, our board of directors approved the engagement of DKM Certified Public accountants (“DKM”), as the Company’s new independent registered public accounting firm.



During the fiscal years ended September 30, 2013 and 2012, and the subsequent interim period prior to the engagement of DKM, the Company has not consulted DKM regarding (i) the application of accounting principles to any specified transaction, either completed or proposed; (ii) the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the registrant or oral advice was provided that the new accountant concluded was an important factor considered by the registrant in reaching a decision as to the accounting, auditing or financial reporting issue; or (iii) any matter that was either the subject of a disagreement (as defined in Item 304(o)(1)(iv)) or a reportable event (as defined in Item 304(a)(1)(v)).



Item 9.01 Financial Statements and Exhibits.



(d) Exhibits.



16.1 Letter from Goldman Accounting Services CPA, PLLC.











SIGNATURES



Pursuant to the requirements of the Securities Act of 1933, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.



JD International Limited

Date: February 20, 2014 By: /s/ Cheung Wai Yin
Name: Cheung Wai Yin