8-K 1 abca8k062310.htm FORM 8-K CURRENT REPORT FORM 8-K



UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

WASHINGTON, DC 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)

June 22, 2010


AMERICAN BUSINESS CHANGE AGENTS, INC.

(Exact Name of Registrant as Specified in Its Charter)


Nevada

(State or Other Jurisdiction of Incorporation)


333-157783

 

26-4083754

Commission File Number

 

IRS Employer Identification No.

 

 

 

13070 Addison Road, Roswell, GA

 

30075

(Address of Principal Executive Offices)

 

Zip Code


404-915-0570

(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 (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))



ITEM 4.01

CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.


(a) Dismissal of Li & Company, PC


On June 22, 2010 (the "Dismissal Date"), the Board of Directors of American Business Change Agents, Inc. (the "Registrant") dismissed Li & Company, PC (“Li”), its independent registered public accounting firm which it had previously engaged on September 25, 2009, but which firm has not provided any services to date.


During the Registrant's most recent fiscal year and the subsequent interim periods through to the Dismissal Date, there were no disagreements as defined in Item 304 of Regulation S-K) with Li 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 Li, would have caused it to make reference in connection with any opinion to the subject matter of the disagreement. Further, during the Registrant's most recent fiscal year and the subsequent interim periods through to the Dismissal Date, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).


The Registrant provided Li with a copy of this Report prior to its filing with the Securities and Exchange Commission (the SEC") and requested Li to furnish the Registrant with a letter addressed to the SEC, stating whether or not it agrees with the statements made above and, if not, stating the respects in which they do not agree. A copy of Li’s letter is filed with this Form 8-K as Exhibit 16.1.


(b) Engagement of Silberstein Ungar, PLLC


On June 22, 2010 (the "Engagement Date"), the Registrant's Board of Directors approved the appointment of Silberstein Ungar, PLLC, an independent registered public accounting firm which is registered with, and governed by the rules of, the Public Company Accounting Oversight Board, as the Registrant's independent registered public accounting firm. During the Registrant's two most recent fiscal years, the subsequent interim periods thereto, and through the Engagement Date, neither the Registrant nor anyone on its behalf consulted the Current Accountants regarding either (1) the application of accounting principles to a specified transaction regarding the Company, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements; or (2) any matter regarding the Company that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).


ITEM 9.01

EXHIBITS


Exhibit No.

Description


16.1

Li & Company, PC’s Auditor Letter



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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.



American Business Change Agents, Inc.

Registrant



 

/s/ Edward A. Sundberg   

By: Edward A. Sundberg

Its: President


Dated: June 22, 2010



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