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): December 18, 2013
SMARTAG INTERNATIONAL, INC.
(Exact name of registrant issuer as specified in its charter)
File Number 000-53792
| Nevada | 81-0554149 | |
| (State or other jurisdiction of incorporation) | (I.R.S. Employer Identification No.) | |
| 3651 Lindell Road Ste D269, Las Vegas, NV 89103 | ||
| (Address of principal executive offices, including zip code) | ||
| Registrant’s phone number, including area code (949) 310-1762 | ||
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.
On December 18, 2013, Smartag International, Inc. (the “Registrant”) dismissed Weaver Martin & Samyn, LLC (“Weaver”) as its independent registered public accounting firm. The decision was approved by the Registrant’s Board of Directors.
The reports of Weaver on the Registrant’s financial statements for the fiscal years ended September 30, 2013 and 2012 did not contain an adverse opinion or disclaimer of opinion and were not modified as to uncertainty, audit scope, or accounting principles, except the report did contain an explanatory paragraph related to the Registrant’s ability to continue as a going concern. During the Registrant’s fiscal years ended September 30, 2013 and 2012, and the subsequent period through the date of this report, there were (i) no disagreements with Weaver 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 Weaver would have caused Weaver to make reference to the subject matter of the disagreements in connection with its report, and (ii) no “reportable events” as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
The Registrant provided Weaver with a copy of the disclosures made in this Current Report on Form 8-K and requested that Weaver furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the Registrant’s statements herein and, if not, stating the respects in which it does not agree. A copy of the letter furnished by Weaver is attached as Exhibit 16.1 hereto.
On December 18, 2013, the Registrant engaged TAAD, LLP (“TAAD”) as the Registrant’s new independent registered public accounting firm. The appointment of TAAD was approved by the Registrant’s Board of Directors.
Item 9.01 Financial Statements and Exhibits.
| (d) |
Exhibits. 16.1 |
Letter from Weaver Martin & Samyn, LLC dated December 18, 2013. |
| -2- |
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.
Smartag International, Inc.
| December 18, 2013 |
/s/ Yow Lock Sen
Name: Lock Sen Yow
Title: Chief Executive Officer
| -3- |
Exhibit 16.1
December 18, 2013
U.S. Securities and Exchange Commission
Office of the Chief Accountant
100 F Street, NE
Washington, DC 20549-7561
RE: Smartag International, Inc.
File No. 000-53792
Change in Certifying Accountant
Dear Sir or Madam:
The firm of Weaver Martin & Samyn, LLC was previously principal certifying accountant for Smartag International, Inc. (the “Company”) and reported on the financial statements of the Company for the year ended September 30, 2013 and 2012. On December 18, 2013 our appointment as auditor for Smartag International, Inc. ceased. We have read Item 4.01 of Form 8-K of the Company and agree with the statements concerning our Firm contained therein.
Very Truly Yours
/s/ Weaver Martin & Samyn, LLC
411 Valentine Road, Suite 300
Kansas City, Missouri 64111