R.R. Hawkins DismissalThree more firms DISMISS R.R. Hawkins as auditors of their Public Company.
International, of Los Angeles, California, due to a decision by the management of the Company. Hawkins did not audit the December 31, 2008, financial statements, and the subsequent interim period through the date of dismissal has been unaudited. None of Hawkins previous reports on the financial statements for either of the past two years contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope, or accounting principles. The company engaged Randy N. Drake CPA, PA of Clearwater of Clearwater Florida, as new independent registered auditor on April 8, 2010. Drake will audit the 2009 financials.
Capital Equity Finance Inc. Announces Auditor Change
07/16/2010
On April 8, 2010, the Capital Equity Finance Inc. dismissed independent registered auditor, R. R. Hawkins and Associates International. The company engaged Randall N. Drake, C.P.A. as new independent registered auditor on April 8, 2010.
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Form 8-K/A for SMARBEE, INC.
30-Jul-2010
Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
(1) Previous Independent Auditors:
a.
On April 8, 2010, the Company dismissed our independent registered auditor, R.R. Hawkins and Associates International of Los Angeles , California ("Hawkins") Their report contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except as follows: In the Company's Annual Report on Form 10-K for the fiscal years ending December 31, 2008, the Audit Report regarding the Company's audited financial statements for the fiscal years ending December 31, 2008 contained an opinion regarding the significant doubt about the Company's ability to continue as a going concern due to net losses and negative working capital incurred since inception..
b.
Our Board of Directors participated in and approved the decision to change independent accountants. Through the period of registration, including its review of financial statements of the quarterly periods March 31, 2009, June 30, 2009 andSeptember 30, 2009 and through the date of termination, there have been no disagreements with Hawkins 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 Hawkins would have caused them to make reference thereto in their report on the financial statements.
c.
During the most recent review periods, subsequent to September 30, 2009, there have been no reportable events with us as set forth in Item 304(a)(i)(v) of Regulation S-K.
d.
We requested that Hawkins furnish us with a letter, addressed to the SEC, stating whether or not it agrees with the above statements. A copy of such letter is filed as an Exhibit to this Form 8-K.
(2) New Independent Accountants:
a.
We engaged Randy N. Drake CPA, PA of Clearwater ("Drake") of ClearwaterFlorida, as our new independent registered auditor onApril 8, 2010.
b.
Prior to April 8, 2010, we did not consult with Drake regarding (i) the application of accounting principles, (ii) the type of audit opinion that might be rendered by Randy N. Drake CPA, PA,or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-B, respectively).
ITEM 9.01.FINANCIAL STATEMENTS AND EXHIBITS.
(a) Financial statements of business acquired:
None
(b) Exhibits
NUMBER EXHIBIT
16.1 Letter, from R.R. Hawkins and Associates International, re Change in
Certifying Accountant
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3.Summary of SMARBEE, INC. - Yahoo! Finance
30 Jul 2010 ... On April 8, 2010, the Company dismissed our independent registered auditor, R.R. Hawkins and Associates International of Los Angeles ...
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4.Capital Equity Finance Inc.: Private Company Information ...
25 Jul 2010 ... On April 8, 2010, the Capital Equity Finance Inc. dismissed independent registered auditor, R. R. Hawkins and Associates International. ...
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