10-Q/A

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549

FORM 10-Q/A

(Amendment No. 1)

(Mark One)

[X]           QUARTERLY REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the quarterly year ended June 30, 2013

[  ]           TRANSITION REPORT PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934

For the transition period from __________  to  _________

Commission File Number: 0-54721

ACCESS US OIL & GAS, INC.

(Exact name of registrant as specified in its charter)

Delaware	46-1035533
(State or other jurisdiction of incorporation or organization)	(I.R.S. Employer Identification No.)

665 Woodland Square Loop SE

Suite 100

Lacey, Washington 98503

(Address of principal executive offices) (zip code)

Registrant's telephone number, including area code: 360-970-2647

Securities registered pursuant to Section 12(b) of the Act: None

Securities registered pursuant to Section 12(g) of the Exchange Act:

Common Stock, $.0001 par value per share

(Title of class)

Indicate by check mark whether the registrant (1) has filed all reports required to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during the preceding 12 months (or for such shorter period that the registrant was required to file such reports), and (2) has been subject to such filing requirements for the past 90 days.

                                                                                                                                                                [X] Yes [  ] No

Indicate by check mark whether the registrant has submitted electronically and posted on its corporate Website, if any, every Interactive Data File required to be submitted and posted pursuant to Rule 405 of Regulation S-T (Section 232.405 of this chapter) during the preceding 12 months (or for such shorter period that the registrant was required to submit and post such files).

                                                                                                                                                                [X] Yes [  ] No

Indicate by check mark whether the registrant is a large accelerated filer, an accelerated filer, a non-accelerated filer, or a smaller reporting company. See the definitions of "large accelerated filer", "accelerated filer", "non-accelerated filer", and "smaller reporting company" in Rule 12b-2 of the Exchange Act.

Large Accelerated filer  [  ]	Accelerated filer   [  ]
Non-accelerated filer  [  ]  (do not check if smaller reporting company)	Smaller reporting company  [X]

Indicate by check mark whether the registrant is a shell company (as defined in Rule 12b-2 of the Exchange Act).

                                                                                                                                                                [  ] Yes  [X] No

Indicate the number of shares outstanding of each of the registrant's classes of common stock as of the latest practicable date.

Class	Outstanding at July 26, 2013
Common Stock, par value $0.0001	20,700,000 shares

Documents incorporated by reference: None

Explanatory Note

This Amendment No. 1 to the Quarterly Report on Form 10-Q for the quarterly period ended June 30, 2013 filed with the Securities and Exchange Commission on August 12, 2013 (the “Original Filing”) is being filed by the Registrant solely for the purpose of amending a computer error made by our filing agent during the Edgar processing.  The value for Total Liabilities and Shareholders’ Deficit at June 30, 2012 in the Condensed Balance Sheet has been changed.  All other items of the Original Filing are unaffected by the change described above.

ACCESS US OIL & GAS, INC.

FORM 10-Q

FOR THE QUARTERLY PERIOD ENDED JUNE 30, 2013

TABLE OF CONTENTS

		Page
PART I – FINANCIAL INFORMATION
Item 1.	Condensed Financial Statements.	2
Item 2.	Management's Discussion and Analysis of Financial Condition and Results of Operations.	9
Item 3.	Quantitative and Qualitative Disclosures About Market Risk.	10
Item 4.	Controls and Procedures.	10
PART II - OTHER INFORMATION
Item 1.	Legal Proceedings.	11
Item 1A.	Risk Factors.	11
Item 2.	Unregistered Sales of Equity Securities and Use of Proceeds.	11
Item 3.	Defaults Upon Senior Securities.	11
Item 4.	Mine Safety Disclosures.	11
Item 5.	Other Information.	11
Item 6.	Exhibits.	12
	Signatures.	13

1

ITEM 1. Financial Statements       

ACCESS US OIL & GAS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED BALANCE SHEET

	June 30, 2013			December 31,  2012
	(Unaudited)
ASSETS
Current Assets
Cash	$	7,285		$	1,769
Total current assets		7,285			1,769
Deposits and other assets		2,339,031			500,000
Total Assets		2,346,316			501,769
LIABILITIES AND SHAREHOLDERS' DEFICIT
Current Liabilities
Accounts payable		158,142			88,238
Due to related parties		2,620,000			530,000
Total current liabilities		2,778,142			618,238
Long term notes payable, net of discount		269,854			218,750
Total Liabilities		3,047,996			836,988
Shareholders' Deficit
Preferred Stock: $0.0001 Par value; 20,000,000 shares authorized; no shares issued and outstanding
Common stock; $0.0001 par value; 100,000,000 shares authorized, 20,700,000 shares issued and outstanding as of June 30, 2013 and December 31, 2012		2,070			2,070
Additional paid-in capital		4,711			4,711
Accumulated deficit		(708,461	)		(342,000	)
Total Shareholders' Deficit		(701,680	)		(335,219	)
Total Liabilities and Shareholders' Deficit	$	2,346,316		$	501,769

The accompanying notes to condensed financial statements are an integral part of these statements.

2

ACCESS US OIL & GAS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF OPERATIONS

(Unaudited)

 

	Three Months			From Inception			Six Months			From Inception
	Ended			(April 23, 2012) to			Ended			(April 23, 2012) to
	June 30, 2013			June 30, 2012			June 30, 2013			June 30, 2013
Operating expenses		161,161			750			362,716			702,273
Loss from operations		161,161			(750	)		362,716			702,273
Other income (expenses):
Interest expense		2,916			-			3,745			6,188
		2,916			-			3,745			6,188
Loss before income tax		164,077			750			366,461			708,461
Income tax expense		-			-			-			-
Net loss	$	(164,077	)	$	(750	)	$	(366,461	)	$	(708,461	)
Basic and dilutted loss per common shares	$	(0.01	)	$	(0.00	)	$	(0.02	)
Basic and diluted weighted average common shares		20,700,000			20,000,000			20,700,000

The accompanying notes to condensed financial statements are an integral part of these statements.

3

ACCESS US OIL & GAS, INC.

(A DEVELOPMENT STAGE COMPANY)

CONDENSED STATEMENTS OF CASH FLOWS

(Unaudited)

	Six Months			From Inception			From Inception
	Ended			(April 23, 2012) to			(April 23, 2012) to
	June 30, 2013			June 30, 2012			June 30, 2013
Operating Activities:
Net loss	$	(366,461	)	$	(750	)	$	(708,461	)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on notes payable		1,104			-			1,635
Changes in operating assets and liabilities:
Accounts payable		69,904			-			158,142
Net cash used in operating activities		(295,453	)		(750	)		(548,684	)
Investing Activities:
Investment in and deposits to Comanche		(2,000,000	)		-			(2,500,000	)
Refund of Comanche deposit		160,969			-			160,969
Net cash used in investing activities		(1,839,031	)					(2,339,031	)
Financing Activities:
Payment for redemption of common stock		-			-			(1,950	)
Proceeds from issuance of common stock		-			2,000			1,950
Proceeds from borrowings from related parties		2,090,000			-			2,620,000
Proceeds from shareholders' paid - in capital		50,000			750			275,000
Net cash provided by financing activities		2,140,000			2,750			2,895,000
Net change in cash		5,516			2,000			7,285
Cash, beginning of period		1,769			-			-
Cash, end of period	$	7,285		$	2,000		$	7,285
Supplemental disclosure of cash flow information:
Cash paid for interest	$	2,641		$	-		$	2,641
Cash paid for taxes	$	-		$	-		$	-

The accompanying notes to condensed financial statements are an integral part of these statements.

4

ACCESS US OIL & GAS, INC.

(A DEVELOPMENT STAGE COMPANY)

NOTES TO CONDENSED FINANCIAL STATEMENTS

(Unaudited)

1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF OPERATIONS

Access US Oil & Gas, Inc. (the "Company") was incorporated on April 23, 2012 under the laws of the State of Delaware. On September 7, 2012, the shareholders of the Corporation and the Board of Directors unanimously approved the change of the Registrant's name from Gumtree Acquisition Corporation to Access US Oil & Gas, Inc.

The Company is in the development stage and is raising capital to invest in oil exploration and drilling.

BASIS OF PRESENTATION

The accompanying condensed financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP").

In the opinion of management, such financial information includes all adjustments considered necessary for a fair presentation of the Company's financial position at such date and the operating results and cash flows for such periods. Operating results for the interim period ended June 30, 2013, are not necessarily indicative of the results that may be expected for the entire year.

Certain information and footnote disclosure normally included in financial statements in accordance with generally accepted accounting principles have been omitted pursuant to the rules of the United States Securities and Exchange Commission ("SEC"). These unaudited condensed financial statements should be read in conjunction with our audited financial statements and accompanying notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2012, filed on April 15, 2013; and the Company’s Quarterly Report on Form 10-Q for the year ended March 31, 2013, filed on May 20, 2013.

USE OF ESTIMATES

Financial statements prepared in accordance with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Among other things, management makes estimates relating to the fair value of financial instruments and the valuation allowance related to deferred income tax assets. Actual results could differ from those estimates.

CONCENTRATION OF RISK

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2013.

INCOME TAXES

Under Accounting Standards Codification (“ASC”) 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

5

LOSS PER COMMON SHARE

The basic loss per share is the same as the diluted loss per share as there are no potentially dilutive shares. The loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the loss of the entity.

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis.  Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred.

The Company's financial instruments consisted of cash and the notes payable.  The estimated fair value of these instruments approximates its carrying amount due to the short maturity of these instruments.

RECENT ACCOUNTING PRONOUNCEMENTS

There are no recently issued accounting pronouncements or standards updates that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

2 - GOING CONCERN

The Company has incurred operating losses since inception and has negative cash flows from operations.  It also has an accumulated deficit of $708,461 as of June30, 2013.  As a result, the Company's continuation as a going concern is dependent on its ability to obtain additional financing until it can generate sufficient cash flows from operations to meet its obligations.

These condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon its ability to obtain necessary debt or equity financing to continue operations until it begins generating positive cash flow.

6

There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

3 – DEPOSITS AND OTHER ASSETS

On October 17, 2012, the Company entered into an agreement with Comanche Exploration Company, LLC (“Comanche”), an oil exploration and drilling company, to develop and drill wells.  The Company has agreed to acquire a 12.5% interest in the project comprising four initial wells for a total estimated investment of $3,812,500.  On December 15, 2012, the Company made the refundable security deposit of $500,000. The amounts have been recorded as deposits and other assets on the accompanying balance sheet as of December 31, 2012.

On January 31, 2013, the Company made the second refundable security deposit of $500,000.

On June 21, 2013, the Company made the initial investment of $1,500,000. The amounts have been recorded as deposits and other assets on the accompanying balance sheet as of June 30, 2013.

On June 26, 2013, the Company received a deposit refund of $160,969.

The Company shall be responsible for its proportionate share of all costs, risks and expenses incurred in drilling, completing and equipping of the wells for the project. When the actual costs of drilling, completing and equipping the wells have been determined, Comanche shall refund to the Company any net amounts paid but not expended; or invoice the Company for costs incurred in addition to sums advanced, on a well by well basis.

As of June 30, 2013, the Comanche project had not commenced.  The Company accounts for its investment in Comanche under the cost method.

4 – DUE TO RELATED PARTY

On December 1, 2012, the Company entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership.  Under the terms of the agreement, any borrowings are due on demand and accrue interest at 5% per annum starting on January 1, 2013.  As of June 30, 2013, AUSA had advanced the Company an aggregate total of $1,120,000 to fund the project with Comanche.

On June 21, 2013, the Company entered into a credit agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership.  Under the terms of the agreement, loans may be made to the Company in the aggregate maximum principal amount of $12,500,000; which accrue interest at 5% per annum commencing on June 21, 2013. As of June 30, 2013, Orion I had advanced the Company an aggregate total of $1,500,000 to fund the project with Comanche.

5 – LONG TERM NOTES PAYABLE

On October 5, 2012 and February 22, 2013, the Company borrowed $150,000 and $50,000, respectively, from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issue.  In connection with this note payable, the Company issued 400,000 shares of common stock to the individual on October 5, 2012 as an inducement to make the loan.

7

On October 8, 2012, the Company borrowed $75,000 from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and 50% is due two years from the date of issue, and the remaining 50% is due three years from the date of issue.  In connection with this note payable, the Company issued 300,000 shares of common stock to the individual on October 8, 2012 as an inducement to make the loan.

The fair value of the common stock issued in connection with the above note payable was allocated on a pro rata basis to the proceeds from the note payable.  The aggregate amount allocated to the value of the common stock amounted to $6,781, which has been recorded as a discount to the note payable in the accompanying balance sheets and is being amortized as interest expense over the life of the note payable.  The amount amortized as interest expense for the three months ended June 30, 2013 amounted to $552, and the remaining unamortized discount amount of $5,146 as of June 30, 2013 will be amortized through October 2015.

6 - STOCKHOLDER'S DEFICIT

The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of June 30, 2013, 20,700,000 shares of common stock and no preferred stock, shares were issued and outstanding.

8

ITEM 2. MANAGEMENT'S DISCUSSION AND ANALYSIS OF FINANCIAL CONDITION AND RESULTS OF OPERATIONS

The discussion and analysis of our financial condition and results of operations are based on our financial statements, which we have prepared in accordance with accounting principles generally accepted in the United States of America. The preparation of these condensed financial statements requires us to make estimates and assumptions that affect the reported amounts of assets and liabilities and the disclosure of contingent assets and liabilities at the date of the condensed financial statements, as well as the reported revenues and expenses during the reporting periods. On an ongoing basis, we evaluate estimates and judgments, including those described in greater detail below. We base our estimates on historical experience and on various other factors that we believe are reasonable under the circumstances, the results of which form the basis for making judgments about the carrying value of assets and liabilities that are not readily apparent from other sources. Actual results may differ from these estimates under different assumptions or conditions.

As used in this "Management's Discussion and Analysis of Financial Condition and Results of Operations," except where the context otherwise requires, the term "we," "us," or "our," refers to the business of Access US Oil & Gas, Inc.

Overview

We were incorporated on April 23, 2012 under the laws of the State of Delaware to engage in any lawful corporate undertaking, including, but not limited to, selected mergers and acquisitions. On September 7, 2012, the shareholders of the Company and the Board of Directors unanimously approved the change of the Registrant's name to Access US Oil & Gas, Inc. and filed such change with the State of Delaware.

We are in the development stage and operations to date have been to obtain agreements with Comanche for oil exploration and drilling, as well as efforts to raise debt financing to invest with Comanche.

Through June 30, 2013, the Company had not generated revenues and had no income or cash flows from operations.  As a result, there is substantial doubt about the Company's ability to continue as a going concern. Such continuation is dependent on the Company’s ability to obtain additional financing until it can generate sufficient cash flows from operations to meet its financial obligations.

Management plans to raise additional debt financing to pay expenses until the cash flows from operations are adequate to meet its obligations. There is no assurance that the Company will ever be profitable. The accompanying condensed financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

Results of Operations and Financial Condition for the Three Months Ended June 30, 2013 Compared to Three Months Ended June 30, 2012

For the three month periods ended June 30, 2013 and 2012, the Company had no revenue. Operating expenses for the three month periods ended June30, 2013 and 2012 were $161,161 and $750, respectively.Operating expensesprimarily represented expenses associated with obtaining our agreements with Comanche Exploration Company, LLC (“Comanche”) for future oil exploration activities, as well as consulting and legal fees in order to comply with regulatory requirements.

Liquidity and Capital Resources

During the six months ended June 30, 2013, net cash used in operations amounted to $295,453.  This was primarily the result of our net loss of $366,461, partially offset by an increase in accounts payable of $69,904.

9

During the six months ended June 30, 2013, net cash used in investing activities was $1,839,031, which comprised investments in and deposit to Comanche in the amount of $2,000,000, partially offset by a refund of $160,939.

During the six months ended June 30, 2013, net cash provided by financing activities amounted to $2,140,000, which was the result of $2,090,000 in borrowings from a related party during the year. Of this amount received from the related party, $1,500,000 was deposited with Comanche toward our oil exploration and drilling agreement; and $175,000 was paid to AUSA toward our promissory note agreement.

As of June 30, 2013, the Company had cash available of $7,285. As discussed above, the Company plans to raise additional debt and equity financing to meet its obligations as they become due.

The period from inception (April 23, 2012) through June 30, 2012, was not comparable with the six months ended June 30, 2013, due to the short duration of the fiscal period.

ITEM 3. QUANTITATIVE AND QUALITATIVE DISCLOSURES ABOUT MARKET RISK

Not applicable.

ITEM 4. CONTROLS AND PROCEDURES

Disclosure Controls and Procedures

Disclosure controls and procedures are controls and other procedures that are designed to provide reasonable assurances that information required to be disclosed by the Company in its periodic reports filed or submitted by the Company under the Exchange Act is recorded, processed, summarized and reported, within the time periods specified in the Securities and Exchange Commission's rules and forms. Disclosure controls and procedures include, without limitation, controls and procedures designed to provide reasonable assurances that information required to be disclosed by the Company in its periodic reports that are filed under the Exchange Act is accumulated and communicated to our Principal Executive Officer, as appropriate to allow timely decisions regarding required disclosure.

Evaluation of disclosure and controls and procedures.

We maintain disclosure controls and procedures as defined in Rules 13a-15(e) and 15d-15(e) under the Securities Exchange Act of 1934, as amended, or the Exchange Act, that are designed to ensure that information required to be disclosed in our reports under the Exchange Act, is recorded, processed, summarized and reported within the time periods specified in the Commission's rules and forms, and that such information is accumulated and communicated to our management, including our principal executive officer and our interim principal financial officer, as appropriate, to allow timely decisions regarding required disclosure.

We carried out an evaluation under the supervision and with the participation of our management, including our principal executive officer and our principal financial and accounting officer, of the effectiveness of our disclosure controls and procedures (as defined in Rule 13a-15(e) and 15d-15(e) under the Exchange Act) as of the end of the period covered by this Quarterly Report. Based on this evaluation, our principal executive officer and our principal financial and accounting officer concluded that our disclosure controls and procedures were not effective as of December 31, 2012.

The determination that our disclosure controls and procedures were not effective as of June 30, 2013 was a result of:

· the fact that we do not have significant operations and as a result do not have an internal accounting and financial reporting department; and

· insufficient segregation of duties.

10

Changes in internal controls over financial reporting.

There were no changes in the Company's internal controls over financial reporting or in other factors that have materially affected, or are reasonably likely to materially affect, the Company's internal control over financial reporting.

PART II - OTHER INFORMATION

ITEM 1. LEGAL PROCEEDINGS

There are no pending, threatened or actual legal proceedings in which the Company or any subsidiary is a party.

ITEM 1A. RISK FACTORS

Not applicable for smaller reporting companies.

ITEM 2. UNREGISTERED SALES OF EQUITY SECURITIES AND USE OF PROCEEDS

None.

ITEM 3. DEFAULT UPON SENIOR SECURITIES

None.

ITEM 4. MINE SAFETY DISCLOSURES

Not applicable

ITEM 5. OTHER INFORMATION

           None.

11

ITEM 6. EXHIBITS

Exhibit Number	Description
31.1#	Certification of Chief Executive Officer (302)
31.2#	Certification of Chief Financial Officer (302)
32.1#	Certification of Chief Financial Officer (902)
32.2#	Certification of Chief Financial Officer (902)
101 INS	XBRL Instance Document*
101 SCH	XBRL Schema Document*
101 CAL	XBRL Calculation Linkbase Document*
101 DEF	XBRL Definition Linkbase Document*
101 LAB	XBRL Labels Linkbase Document*
101 PRE	XBRL Presentation Linkbase Document*

The XBRL related information in Exhibit 101 shall not be deemed “filed” for purposes of Section 18 of the Securities Exchange Act of 1934, as amended, or otherwise subject to liability of that section and shall not be incorporated by reference into any filing or other document pursuant to the Securities Act of 1933, as amended, except as shall be expressly set forth by specific reference in such filing or document.

12

SIGNATURES

Pursuant to the requirements of Section 13 or 15(d) of the Securities Exchange Act of 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned thereunto duly authorized.

ACCESS US OIL AND GAS, INC.

By: /s/ Michael Mattox

President

Dated: August 7, 2013

By: /s/ Charles McSwain

Principal financial officer

Dated: August 7, 2013

Pursuant to the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the registrant and in the capacities and on the dates indicated.

Signature	Title	Date
/s/ Michael Mattox	Director, President and Principal Executive Officer	August 7, 2013
Michael Mattox
/s/ Charles McSwain	Director and Principal Financial Officer	August 7, 2013
Charles McSwain

13

EX-31.1

Exhibit 31.1

CERTIFICATIONS PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Michael Mattox, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 of Access US Oil and Gas, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a -15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuer's internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting.

Date: August 7, 2013 /s/ Michael Mattox­­­ Michael Mattox Chief Executive Officer

EX-31.2

Exhibit 31.2

CERTIFICATIONS PURSUANT TO

SECTION 302 OF THE SARBANES-OXLEY ACT OF 2002

I, Charles McSwain, certify that:

1. I have reviewed this Quarterly Report on Form 10-Q for the quarter ended June 30, 2013 of Access US Oil and Gas, Inc.;

2. Based on my knowledge, this report does not contain any untrue statement of a material fact or omit to state a material fact necessary to make the statements made, in light of the circumstances under which such statements were made, not misleading with respect to the period covered by this report;

3. Based on my knowledge, the financial statements, and other financial information included in this report, fairly present in all material respects the financial condition, results of operations and cash flows of the small business issuer as of, and for, the periods presented in this report;

4. I am responsible for establishing and maintaining disclosure controls and procedures (as defined in Exchange Act Rules 13a -15(e) and 15d-15(e)) and internal control over financial reporting (as defined in Exchange Act Rules 13a-15(f) and 15d-15(f)) for the small business issuer and have:

a. Designed such disclosure controls and procedures, or caused such disclosure controls and procedures to be designed under our supervision, to ensure that material information relating to the small business issuer, including its consolidated subsidiaries, is made known to us by others within those entities, particularly during the period in which this report is being prepared;

b. Designed such internal control over financial reporting, or caused such internal control over financial reporting to be designed under our supervision, to provide reasonable assurance regarding the reliability of financial reporting and the preparation of financial statements for external purposes in accordance with generally accepted accounting principles;

c. Evaluated the effectiveness of the small business issuer's disclosure controls and procedures and presented in this report our conclusions about the effectiveness of the disclosure controls and procedures, as of the end of the period covered by this report based on such evaluation; and

d. Disclosed in this report any change in the small business issuer's internal control over financial reporting that occurred during the small business issuer's most recent fiscal quarter (the small business issuer's fourth fiscal quarter in the case of an annual report) that has materially affected, or is reasonably likely to materially affect, the small business issuer's internal control over financial reporting; and

5. I have disclosed, based on my most recent evaluation of internal control over financial reporting, to the small business issuer's auditors and the audit committee of the small business issuer's board of directors (or persons performing the equivalent functions):

a. All significant deficiencies and material weaknesses in the design or operation of internal control over financial reporting which are reasonably likely to adversely affect the small business issuer's ability to record, process, summarize and report financial information; and

b. Any fraud, whether or not material, that involves management or other employees who have a significant role in the small business issuer's internal control over financial reporting.

Date: August 7, 2013 /s/ Charles McSwain Charles McSwain Chief Financial Officer

EX-32.1

Exhibit 32.1

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q for the quarter ended June 30, 2013, as filed with the Securities and Exchange Commission Access US Oil and Gas, Inc. (the "Company") on the date hereof (the "Report"), I, Michael Mattox, Chief Executive Officer of the Company, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.  

Date: August 7, 2013 /s/ Michael Mattox­­­ Michael Mattox Chief Executive Officer

The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Section 1350 of Chapter 63 of Title 18 of the United States Code) and is not being filed as part of the Report or as a separate disclosure document.

EX-32.2

Exhibit 32.2

CERTIFICATION PURSUANT TO

18 U.S.C. SECTION 1350

AS ADOPTED PURSUANT TO

SECTION 906 OF THE SARBANES-OXLEY ACT OF 2002

In connection with the Quarterly Report on Form 10-Q for the quarter ended June 30, 2013, as filed with the Securities and Exchange Commission Access US Oil and Gas, Inc. (the "Company") on the date hereof (the "Report"), I, Charles McSwain, Chief Financial Officer of the Company, certify, pursuant to 18 U.S.C. 1350, as adopted pursuant to Section 906 of the Sarbanes-Oxley Act of 2002, that, to the best of my knowledge:

(1) The Report fully complies with the requirements of Section 13(a) or 15(d) of the Securities Exchange Act of 1934; and

(2) The information contained in the Report fairly presents, in all material respects, the financial condition and result of operations of the Company.  

Date: August 7, 2013 /s/ Charles McSwain Charles McSwain Chief Financial Officer

The foregoing certification is being furnished solely pursuant to Section 906 of the Sarbanes-Oxley Act of 2002 (Section 1350 of Chapter 63 of Title 18 of the United States Code) and is not being filed as part of the Report or as a separate disclosure document.

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Recent Accounting Pronouncements (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Recent Accounting Pronouncements

RECENT ACCOUNTING PRONOUNCEMENTS

There are no recently issued accounting pronouncements or standards updates that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

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Statements of Operations (USD $)	2 Months Ended	3 Months Ended	6 Months Ended	15 Months Ended
	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2013	Jun. 30, 2013
Statements of Operations
Operating expenses	$ 750	$ 161,161	$ 362,716	$ 702,273
Loss from operations	(750)	161,161	362,716	702,273
Other income (expenses):
Interest expense		2,916	3,745	6,188
Other expenses		2,916	3,745	6,188
Loss before income tax	750	164,077	366,461	708,461
Net loss	$ (750)	$ (164,077)	$ (366,461)	$ (708,461)
Basic and diluted loss per common shares	$ 0.00	$ (0.01)	$ (0.02)
Basic and diluted weighted average common shares	20,000,000	20,700,000	20,700,000

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Note 5 - Long Term Notes Payable

6 Months Ended

Jun. 30, 2013

Notes

Note 5 - Long Term Notes Payable

5 – LONG TERM NOTES PAYABLE

On October 5, 2012 and February 22, 2013, the Company borrowed $150,000 and $50,000, respectively, from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issue.  In connection with this note payable, the Company issued 400,000 shares of common stock to the individual on October 5, 2012 as an inducement to make the loan. 

On October 8, 2012, the Company borrowed $75,000 from an individual pursuant to a promissory note agreement.  The note has an interest rate of 0% per annum and 50% is due two years from the date of issue, and the remaining 50% is due three years from the date of issue.  In connection with this note payable, the Company issued 300,000 shares of common stock to the individual on October 8, 2012 as an inducement to make the loan.    

The fair value of the common stock issued in connection with the above note payable was allocated on a pro rata basis to the proceeds from the note payable.  The aggregate amount allocated to the value of the common stock amounted to $6,781, which has been recorded as a discount to the note payable in the accompanying balance sheets and is being amortized as interest expense over the life of the note payable.  The amount amortized as interest expense for the three months ended June 30, 2013 amounted to $552, and the remaining unamortized discount amount of $5,146 as of June 30, 2013 will be amortized through October 2015.

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Note 2 - Going Concern (Details) (USD $)	Jun. 30, 2013	Dec. 31, 2012
Details
Accumulated deficit	$ 708,461	$ 342,000

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies

6 Months Ended

Jun. 30, 2013

Notes

Note 1 - Nature of Operations and Summary of Significant Accounting Policies

1 - NATURE OF OPERATIONS AND SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES

NATURE OF OPERATIONS

Access US Oil & Gas, Inc. (the "Company") was incorporated on April 23, 2012 under the laws of the State of Delaware. On September 7, 2012, the shareholders of the Corporation and the Board of Directors unanimously approved the change of the Registrant's name from Gumtree Acquisition Corporation to Access US Oil & Gas, Inc.

The Company is in the development stage and is raising capital to invest in oil exploration and drilling. 

BASIS OF PRESENTATION

The accompanying condensed financial statements have been prepared in accordance with the United States generally accepted accounting principles ("U.S. GAAP").

In the opinion of management, such financial information includes all adjustments considered necessary for a fair presentation of the Company's financial position at such date and the operating results and cash flows for such periods. Operating results for the interim period ended June 30, 2013, are not necessarily indicative of the results that may be expected for the entire year.

Certain information and footnote disclosure normally included in financial statements in accordance with generally accepted accounting principles have been omitted pursuant to the rules of the United States Securities and Exchange Commission ("SEC"). These unaudited condensed financial statements should be read in conjunction with our audited financial statements and accompanying notes included in the Company's Annual Report on Form 10-K for the year ended December 31, 2012, filed on April 15, 2013; and the Company’s Quarterly Report on Form 10-Q for the year ended March 31, 2013, filed on May 20, 2013.

USE OF ESTIMATES

Financial statements prepared in accordance with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Among other things, management makes estimates relating to the fair value of financial instruments and the valuation allowance related to deferred income tax assets. Actual results could differ from those estimates.

CONCENTRATION OF RISK

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2013.

INCOME TAXES

Under Accounting Standards Codification (“ASC”) 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

LOSS PER COMMON SHARE

The basic loss per share is the same as the diluted loss per share as there are no potentially dilutive shares. The loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the loss of the entity. 

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis.  Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred.

The Company's financial instruments consisted of cash and the notes payable.  The estimated fair value of these instruments approximates its carrying amount due to the short maturity of these instruments.

RECENT ACCOUNTING PRONOUNCEMENTS

There are no recently issued accounting pronouncements or standards updates that the Company has yet to adopt that are expected to have a material effect on its financial position, results of operations, or cash flows.

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Note 3 - Deposits and Other Assets

6 Months Ended

Jun. 30, 2013

Notes

Note 3 - Deposits and Other Assets

3 – DEPOSITS AND OTHER ASSETS

On October 17, 2012, the Company entered into an agreement with Comanche Exploration Company, LLC (“Comanche”), an oil exploration and drilling company, to develop and drill wells.  The Company has agreed to acquire a 12.5% interest in the project comprising four initial wells for a total estimated investment of $3,812,500.  On December 15, 2012, the Company made the refundable security deposit of $500,000. The amounts have been recorded as deposits and other assets on the accompanying balance sheet as of December 31, 2012. 

On January 31, 2013, the Company made the second refundable security deposit of $500,000.   

On June 21, 2013, the Company made the initial investment of $1,500,000. The amounts have been recorded as deposits and other assets on the accompanying balance sheet as of June 30, 2013.

On June 26, 2013, the Company received a deposit refund of $160,969.

The Company shall be responsible for its proportionate share of all costs, risks and expenses incurred in drilling, completing and equipping of the wells for the project. When the actual costs of drilling, completing and equipping the wells have been determined, Comanche shall refund to the Company any net amounts paid but not expended; or invoice the Company for costs incurred in addition to sums advanced, on a well by well basis.

As of June 30, 2013, the Comanche project had not commenced.  The Company accounts for its investment in Comanche under the cost method.

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Note 6 - Stockholder's Equity

6 Months Ended

Jun. 30, 2013

Notes

Note 6 - Stockholder's Equity

6 - STOCKHOLDER'S DEFICIT

The Company is authorized to issue 100,000,000 shares of common stock and 20,000,000 shares of preferred stock. As of June 30, 2013, 20,700,000 shares of common stock and no preferred stock, shares were issued and outstanding.

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Note 4 - Due To Related Party

6 Months Ended

Jun. 30, 2013

Notes

Note 4 - Due To Related Party

4 – DUE TO RELATED PARTY

On December 1, 2012, the Company entered into a promissory note agreement with Access the USA (“AUSA”), a related party entity through common ownership.  Under the terms of the agreement, any borrowings are due on demand and accrue interest at 5% per annum starting on January 1, 2013.  As of June 30, 2013, AUSA had advanced the Company an aggregate total of $1,120,000 to fund the project with Comanche.

On June 21, 2013, the Company entered into a credit agreement with Orion Oil and Gas I LP (“Orion I”), a related party entity through common ownership.  Under the terms of the agreement, loans may be made to the Company in the aggregate maximum principal amount of $12,500,000; which accrue interest at 5% per annum commencing on June 21, 2013. As of June 30, 2013, Orion I had advanced the Company an aggregate total of $1,500,000 to fund the project with Comanche.

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Balance Sheets Parenthetical (USD $)	Jun. 30, 2013	Dec. 31, 2012
Balance Sheets Parenthetical
Preferred stock par value	$ 0.001	$ 0.001
Preferred stock shares authorized	20,000,000	20,000,000
Preferred stock shares issued
Preferred stock shares outstanding
Common stock par value	$ 0.001	$ 0.001
Common stock shares authorized	100,000,000	100,000,000
Common stock shares issued	20,700,000	20,700,000
Common stock shares outstanding	20,700,000	20,700,000

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Income Taxes (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Income Taxes

INCOME TAXES

Under Accounting Standards Codification (“ASC”) 740, "Income Taxes", deferred tax assets and liabilities are recognized for the future tax consequences attributable to temporary differences between the financial statement carrying amounts of existing assets and liabilities and their respective tax bases. Deferred tax assets and liabilities are measured using enacted tax rates expected to apply to taxable income in the years in which those temporary differences are expected to be recovered or settled. Valuation allowances are established when it is more likely than not that some or all of the deferred tax assets will not be realized.

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Statements of Cash Flows (USD $)	2 Months Ended	6 Months Ended	15 Months Ended
	Jun. 30, 2012	Jun. 30, 2013	Jun. 30, 2013
Operating Activities:
Net loss	$ (750)	$ (366,461)	$ (708,461)
Adjustments to reconcile net loss to net cash used in operating activities:
Amortization of discount on notes payable		1,104	1,635
Change in accounts payable and accrued expenses		69,904	158,142
Net cash used in operating activities	(750)	(295,453)	(548,684)
Investing Activities:
Investment in and deposits to Comanche		(2,000,000)	(2,500,000)
Refund of Comanche deposit		160,969	160,969
Net cash used in investing activities		(1,839,031)	(2,339,031)
Financing Activities:
Payment for redemption of common stock			(1,950)
Proceeds from issuance of common stock	2,000		1,950
Proceeds from borrowings from related parties		2,090,000	2,620,000
Proceeds from shareholders' paid - in capital	750	50,000	275,000
Net cash provided by financing activities	2,750	2,140,000	2,895,000
Net change in cash	2,000	5,516	7,285
Cash, beginning of period		1,769
Cash, end of period	2,000	7,285	7,285
Supplemental disclosure of cash flow information:
Cash paid for interest		2,641	2,641
Cash paid for taxes

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Balance Sheets (USD $)	Jun. 30, 2013	Dec. 31, 2012
Balance Sheets
Cash	$ 7,285	$ 1,769
Total Current Assets	7,285	1,769
Deposits and other assets	2,339,031	500,000
TOTAL ASSETS	2,346,316	501,769
Accounts payable	158,142	88,238
Due to related parties	2,620,000	530,000
Total Current Liabilities	2,778,142	618,238
Long term notes payable, net of discount	269,854	218,750
Total liabilities	3,047,996	836,988
Preferred Stock: $0.0001 Par value; 20,000,000 shares authorized; no shares issued and outstanding
Common stock; $0.0001 par value; 100,000,000 shares authorized, 20,700,000 shares issued and outstanding as of June 30, 2013 and December 31, 2012	2,070	2,070
Additional paid-in capital	4,711	4,711
Accumulated deficit	(708,461)	(342,000)
Total shareholders' deficit	(701,680)	(335,219)
Total liabilities and shareholders' deficit	$ 2,346,316	$ 501,769

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Concentration of Risk (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Concentration of Risk

CONCENTRATION OF RISK

Financial instruments that potentially subject the Company to concentrations of credit risk consist principally of cash. The Company places its cash with high quality banking institutions. The Company did not have cash balances in excess of the Federal Deposit Insurance Corporation limit as of June 30, 2013.

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Fair Value of Financial Instruments (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Fair Value of Financial Instruments

FAIR VALUE OF FINANCIAL INSTRUMENTS

The Company follows guidance for accounting for fair value measurements of financial assets and financial liabilities and for fair value measurements of nonfinancial items that are recognized or disclosed at fair value in the financial statements on a recurring basis.  Additionally, the Company adopted guidance for fair value measurement related to nonfinancial items that are recognized and disclosed at fair value in the financial statements on a nonrecurring basis. The guidance establishes a fair value hierarchy that prioritizes the inputs to valuation techniques used to measure fair value. The hierarchy gives the highest priority to unadjusted quoted prices in active markets for identical assets or liabilities (Level 1 measurements) and the lowest priority to measurements involving significant unobservable inputs (Level 3 measurements). The three levels of the fair value hierarchy are as follows:

Level 1 inputs are quoted prices (unadjusted) in active markets for identical assets or liabilities that the Company has the ability to access at the measurement date.

Level 2 inputs are inputs other than quoted prices included within Level 1 that are observable for the asset or liability, either directly or indirectly.

Level 3 inputs are unobservable inputs for the asset or liability.

The Company monitors the market conditions and evaluates the fair value hierarchy levels at least quarterly. For any transfers in and out of the levels of the fair value hierarchy, the Company elects to disclose the fair value measurement at the beginning of the reporting period during which the transfer occurred.

The Company's financial instruments consisted of cash and the notes payable.  The estimated fair value of these instruments approximates its carrying amount due to the short maturity of these instruments.

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Use of Estimates (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Use of Estimates

USE OF ESTIMATES

Financial statements prepared in accordance with U.S. GAAP require management to make estimates and assumptions that affect the reported amounts of assets and liabilities at the date of the financial statements and the reported amounts of revenues and expenses during the reporting period. Among other things, management makes estimates relating to the fair value of financial instruments and the valuation allowance related to deferred income tax assets. Actual results could differ from those estimates.

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Note 2 - Going Concern

6 Months Ended

Jun. 30, 2013

Notes

Note 2 - Going Concern

2 - GOING CONCERN

The Company has incurred operating losses since inception and has negative cash flows from operations.  It also has an accumulated deficit of $708,461 as of June30, 2013.  As a result, the Company's continuation as a going concern is dependent on its ability to obtain additional financing until it can generate sufficient cash flows from operations to meet its obligations.

These condensed financial statements have been prepared on a going concern basis, which implies the Company will continue to meet its obligations and continue its operations for the next fiscal year. The continuation of the Company as a going concern is dependent upon its ability to obtain necessary debt or equity financing to continue operations until it begins generating positive cash flow.

There is no assurance that the Company will ever be profitable. The financial statements do not include any adjustments to reflect the possible future effects on the recoverability and classification of assets or the amounts and classifications of liabilities that may result should the Company be unable to continue as a going concern.

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Note 3 - Deposits and Other Assets (Details) (USD $)	Jun. 26, 2013	Jun. 21, 2013	Jan. 31, 2013	Dec. 15, 2012	Oct. 17, 2012
Details
Comanche Total Investment					$ 3,812,500
Security Deposit			500,000	500,000
Deposits Assets, Current		1,500,000
Deposit refund	$ 160,969

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Note 1 - Nature of Operations and Summary of Significant Accounting Policies: Loss Per Common Share (Policies)

6 Months Ended

Jun. 30, 2013

Policies

Loss Per Common Share

LOSS PER COMMON SHARE

The basic loss per share is the same as the diluted loss per share as there are no potentially dilutive shares. The loss per share is computed by dividing the net loss by the weighted average number of common shares outstanding during the period. Diluted loss per common share reflects the potential dilution that could occur if securities or other contracts to issue common stock were exercised or converted into common stock or resulted in the issuance of common stock that would share in the loss of the entity. 

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Note 6 - Stockholder's Equity (Details)	Jun. 30, 2013	Dec. 31, 2012
Details
Common stock shares authorized	100,000,000	100,000,000
Preferred stock shares authorized	20,000,000	20,000,000
Common stock shares outstanding	20,700,000	20,700,000

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Note 4 - Due To Related Party (Details) (USD $)	Jun. 30, 2013	Jun. 21, 2013	Dec. 01, 2012
Details
Advance From Promissory Note			$ 1,120,000	[1]
Maximum principal amount		12,500,000
Debt Instrument, Interest Rate, Stated Percentage		5.00%
Long-term Debt, Gross	$ 1,500,000

[1] Under the terms of the agreement, any borrowings are due on demand and accrue interest at 5% per annum starting on January 1, 2013

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Document and Entity Information	6 Months Ended
	Jun. 30, 2013	Aug. 05, 2013
Document and Entity Information:
Entity Registrant Name	ACCESS US OIL & GAS, INC.
Document Type	10-Q
Document Period End Date	Jun. 30, 2013
Amendment Flag	false
Entity Central Index Key	0001550956
Current Fiscal Year End Date	--12-31
Entity Common Stock, Shares Outstanding		5,897,773
Entity Filer Category	Smaller Reporting Company
Entity Current Reporting Status	Yes
Entity Voluntary Filers	No
Entity Well-known Seasoned Issuer	No
Document Fiscal Year Focus	2013
Document Fiscal Period Focus	Q2

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Note 5 - Long Term Notes Payable (Details) (USD $)	3 Months Ended
	Jun. 30, 2013	Feb. 22, 2013		Oct. 08, 2012	Oct. 05, 2012
Details
Promissory Note		$ 50,000	[1]		$ 150,000	[1]
Promissory Note Rate Of Interest					0.00%
Shares Issued For Inducement Of Loan					400,000
Promissory note October 8, 2012				75,000
Promissory Note Rate Of Interest				0.00%
Issuance Of Common Stock In Connection With Notes Payable On October 8 2012 Shares				300,000
Aggregate amount allocated to the value of the common stock	6,781
Amortized as interest expense	552
Remaining discount amount	$ 5,146

[1] The note has an interest rate of 0% per annum and is due 50% two years from the date of issue, and 50% three years from the date of issue