-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, IwypsV6Cm4G7EvdG4FJbj+L/d27aGDbfKioylMEINGs3uLBiWQZxoMbVLC7gXCj6 93rqOWAWey2ZJMWC7b09Yg== 0001075793-02-000061.txt : 20020414 0001075793-02-000061.hdr.sgml : 20020414 ACCESSION NUMBER: 0001075793-02-000061 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020215 ITEM INFORMATION: Changes in registrant's certifying accountant FILED AS OF DATE: 20020215 FILER: COMPANY DATA: COMPANY CONFORMED NAME: E PERCEPTION INC CENTRAL INDEX KEY: 0001011432 STANDARD INDUSTRIAL CLASSIFICATION: [9995] IRS NUMBER: 880350448 STATE OF INCORPORATION: NV FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-27507 FILM NUMBER: 02550447 BUSINESS ADDRESS: STREET 1: 27555 YNEZ ROAD STREET 2: SUITE 203 CITY: TEMECULA STATE: CA ZIP: 92591 BUSINESS PHONE: 9095878773 MAIL ADDRESS: STREET 1: 1332 E MARTHA DUNYON CIRCLE CITY: DRAPER STATE: UT ZIP: 84020 FORMER COMPANY: FORMER CONFORMED NAME: CORPORATE DEVELOPMENT CENTERS INC DATE OF NAME CHANGE: 19990927 8-K 1 formeightk.txt 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 February 15, 2002 --------------------------------------- Date of Report (Date of earliest event reported) e-Perception, Inc. ----------------------------------------- (Exact name of registrant as specified in its charter) Nevada ----------------------------------------- (State or other jurisdiction of incorporation) 000-27507 88-0350448 - --------------------------- ---------------------------------- (Commission File Number) (IRS Employer Identification No.) 27555 Ynez Road, Suite 203, Temecula, CA 92591 --------------------------------------------------------------------- (address of principal executive offices) (Zip Code) (909) 587-8773 -------------- (Registrant's telephone number, including area code) Item 4. Changes in Registrant's Certifying Accountant. (a)1 Ted A. Madsen ("Madsen") has served e-Perception, Inc. (the "Company") as its independent accountant and has advised the Company on federal, state, and local tax matters. After an evaluation of services provided by a number of independent accounting firms, the Company's Board of Directors has appointed Stonefield Josephson, Inc. to serve as the Company's independent accountants. (i) On February 11, 2002, the Company dismissed Madsen as its independent accountants. (ii) The reports of Madsen on the financial statements of the Company for each of the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. (iii) The decision to change independent accountants was recommended by and unanimously approved by the Company's Board of Directors. (iv) During the Company's two most recent fiscal years and through the date of this report, the Company has had no disagreements with Madsen 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 Madsen would have caused them to make reference thereto in their report on the financial statements of the Company for such years. (v) During the Company's two most recent fiscal years and through the date of this report, the Company has had no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K). a(2) The Company engaged Stonefield Josephson, Inc. as its new independent auditors as of February 11, 2002. The Company has not consulted with Stonefield Josephson prior to its engagement regarding the application of accounting principles to a specified transaction, either completed or proposed, the type of audit opinion that might be rendered on its financial statements or any matter that was either the subject of a disagreement or a reportable event (as such terms are defined in Item 304(a)(1)(v) of Regulation S-K). a(3) The Company provided Madsen with a copy of this Report on Form 8-K and has requested that Madsen furnish it with a letter addressed to the SEC stating whether or not it agrees with the above statements and, if it does not agree, stating the respects in which it does not agree. A copy of such letter, dated February 12, 2002, is filed as Exhibit 16 to this Form 8-K. Item 7. Exhibits. Exhibit No. Description --- ----------- 16 Letter regarding change in certifying accountants. SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized. e-Perception, Inc. Date: February 14, 2002 By: /s/ William E. Richardson ---------------------------- William E. Richardson Chief Executive Officer EXHIBIT INDEX Exhibit No. Description - ---------- ----------- 16 Letter regarding change in certifying accountants. EX-16 3 exhibit.txt Exhibit 16 February 14, 2002 Securities and Exchange Commission 450 Fifth Street, N.W. Washington, D.C. 20549 Gentlemen: I have read the statements included under the caption "Change in Accountants" in the Form 8-K of e-Perception, Inc. and am in agreement with the statements contained therein. Very truly yours, /s/ Ted A. Madsen Ted A. Madsen -----END PRIVACY-ENHANCED MESSAGE-----