SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
CURRENT REPORT Pursuant to Section 13 OR 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
________August 18, 2014___________________
(Exact name of registrant as specified in its charter)
State or Other Jurisdiction of Incorporation
(Commission File Number)
(IRS Employer Identification Number)
5920 North Florida Ave. Hernando Fl. 34442
(Address of principal executive offices, zip code)
Registrants telephone number, including area code
28325 Utica Road, Roseville, MI 480666
(Former name or former address, 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 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))
The purpose of this amendment is to include dates of subsequent period not previously included in the disclosure statement. In addition, we have included an reportable event in accordance with Item 304(a)(1)(iv) of Regulation S-K.
ITEM 4.01. CHANGES IN REGISTRANTS CERTIFYING ACCOUNTANT.
(a) Dismissal of Independent Registered Public Accounting Firm
On August 18, 2014, Seale & Beers, CPAs was dismissed as the independent registered public accounting firm of Kopjaggers Inc. (the Company ). The Companys Board of Directors, acting in the capacity of an audit committee, approved the dismissal of Seale & Beers, CPAs.
Seale & Beers, CPAs reports on the Companys financial statements for the year ended December 31, 2013, did not contain any adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles except that the reports for the year indicated that the Company is in the development stage and has suffered operating losses. Accordingly, such reports indicated that there was substantial doubt as to the Companys ability to continue as a going concern and that the financial statements did not include any adjustments that might result from the outcome of this uncertainty.
During the year ended December 31, 2013 and during the subsequent period ending August 18, 2014, there were no disagreements with Seale & Beers, CPAs 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 Seale & Beers, CPAs, would have caused it to make reference thereto in connection with its reports on the financial statements for the year. During the year ended December 31, 2013 and the subsequent period ending August 18, 2014, Management concluded the Company internal control over financial reporting was not effective to material weaknesses.
The material weakness assessed by our management was that (1) we do not have an audit committee which reviews financial matters, and (2) we have not implemented measures that would prevent the chief executive officer and/or our chief financial officer from overriding the internal control system. We do not believe that these control weaknesses have resulted in deficient financial reporting because the chief executive officer and /chief financial officers are aware of their responsibilities under the SECs reporting requirements and personally certify our financial reports.
Because of its inherent limitations, internal control over financial reporting may not prevent or detect misstatements. Therefore, even those systems determined to be effective can provide only reasonable assurance with respect to financial statement preparation and presentation. This annual report does not include an attestation report of the Companys registered public accounting firm regarding internal control over financial reporting. Managements report was not subject to attestation by our registered public accounting firm pursuant to temporary rules of the Securities and Exchange Commission that permit the Company to provide only managements report in this Annual Report.
The Company provided Seale & Beers, CPAs with a copy of the foregoing disclosures and requested Seale & Beers, CPAs to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or not Seale & Beers, CPAs agrees with the disclosures. A copy of Seale & Beers, CPAs letter is filed as Exhibit 16.1 to this Current Report on Form 8-K.
(b) New Independent Registered Public Accounting Firm
On August 18, 2014, the Companys Board of Directors, acting in the capacity of an audit committee, engaged John Scrudato CPA as the Companys new independent registered public accounting firm to act as the principal accountant to audit the Companys financial statements. During the Companys fiscal year ended December 31, 2013 and the subsequent period ending August 18, 2014, neither the Company, nor anyone acting on its behalf, consulted with John Scrudato CPA regarding the application of accounting principles to a specific completed or proposed transaction or the type of audit opinion that might be rendered on the Companys financial statements, and no written report or oral advice was provided that John Scrudato CPA concluded was an important factor considered by the Company in reaching a decision as to any such accounting, auditing or financial reporting issue.
Item 9.01. Financial Statements and Exhibits.
Letter to the Securities and Exchange Commission from Seale & Beers, CPAs regarding the matters disclosed in Item 4.01 of this Current Report on Form 8-K.
Pursuant to the requirements 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.
Date: August 26, 2014
/s/ Charles Teelon
Name: Charles Teelon
Title: Chief Executive and Financial Officer