Form 8-K for CORRIDOR COMMUNICATIONS CORP
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29-Jul-2004
Change in Accountant, Financial Statements and Exhibits
ITEM 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
On July 23, 2004, Corridor Communications Corp., a Delawarecorporation (the "Company"), notified Stonefield Josephson, Inc. ("Stonefield"),its independent public accountants, that the Company was terminating itsservices, effective as of that date. On July 27, 2004, the Company engaged HJ &Associates, LLC ("HJA") as its principal independent accountant. This decisionto dismiss Stonefield and engage HJA was taken upon the unanimous approval ofthe Board of Directors of the Company.
During the last two fiscal years ended December 31, 2003 and December31, 2002 and through July 23, 2004, (i) there were no disagreements between theCompany and Stonefield on any matter of accounting principles or practices,financial statement disclosure or auditing scope or procedure which, if notresolved to the satisfaction of Stonefield would have caused Stonefield to makereference to the matter in its reports on the Company's financial statements,and (ii) Stonefield's report on the Company's financial statements did notcontain any other adverse opinion, disclaimer of opinion, or modification orqualification of opinion. During the last two most recent fiscal years endedDecember 31, 2003 and December 31, 2002 and through July 23, 2004, there were noreportable events as the term described in Item 304(a)(1)(iv) of Regulation S-B.
During the two most recent fiscal years and through July 27, 2004,the Company has not consulted with HJA regarding either:
1. the application of accounting principles to any specifiedtransaction, either completed or proposed, or the type of auditopinion that might be rendered on the Company's financialstatements, and neither a written report was provided to theCompany nor oral advice was provided that HJA concluded was animportant factor considered by the Company in reaching a decisionas to the accounting, auditing or financial reporting issue; or
2. any matter that was either subject of disagreement or event, asdefined in Item 304(a)(1)(iv)(A) of Regulation S-B and therelated instruction to Item 304 of Regulation S-B, or areportable event, as that term is explained in Item
304(a)(1)(iv)(A) of Regulation S-B.
The Company has requested that Stonefield furnish it with a letteraddressed to the Securities and Exchange Commission stating whether it agreeswith the above statements. A copy of such letter, dated July 27, 2004, is filedas Exhibit 16.1 to this Form 8-K.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
Exhibit No. Description----------- -----------16.1 Letter from Stonefield Josephson, Inc., dated July 27, 2004. |
