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CGEG.OB > SEC Filings for CGEG.OB > Form 8-K on 19-Feb-2008All Recent SEC Filings

Show all filings for SIMEX TECHNOLOGIES INC | Request a Trial to NEW EDGAR Online Pro

Form 8-K for SIMEX TECHNOLOGIES INC


19-Feb-2008

Changes in Registrant's Certifying Accountant, Financial Statements and Ex


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

On November 29, 2007, Simex Technologies, Inc. (the "COMPANY"), closed a reverse merger transaction with College Tonight, Inc., a Delaware corporation ("COLLEGE TONIGHT"). Amper, Politziner & Mattia, P.C. ("AMPER") was the independent registered public accounting firm for College Tonight, and Connolly, Grady & Cha, P.C. ("CGC") was the independent registered public accounting firm for the Company. The Company has decided to retain Amper as the Company's independent registered public accounting firm.

(a) Previous independent registered public accounting firm

(i) On February 12, 2008, CGC was dismissed as the Company's independent registered public accountant.

(ii) The reports on the Company's financial statements as of and for the fiscal years ended December 31, 2006 and December 31, 2007 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle except that CGC's report was modified to indicate that there was substantial doubt about the Company's ability to continue as a going concern.

(iii) The Company's Board of Directors approved the decision to change independent registered public accounting firms.

(iv) During the Company's fiscal years ended December 31, 2006 and December 31, 2007, and the subsequent period through the date of the filing of this Current Report on Form 8-K, there have been no disagreements with CGC 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 CGC would have caused it to make reference thereto in connection with its report on the financial statements for such years. Also, during this period, there have been no reportable events as that term is described in Item 304(a)(1)(v) of Regulation S-K. The letter from CGC to the Company filed with this Current Report on Form 8-K as Exhibit 16 satisfies the requirements of Item 304(a)(3) of Regulation S-K.

(b) New independent registered public accounting firm

On February 12, 2008, the Company engaged Amper as the Company's new independent registered public accounting firm for the Company's 2008 fiscal year. The Company did not engage Amper in any prior consultation during the Company's fiscal years ended December 31, 2006 and December 31, 2007 and the subsequent period through the date of the filing of this Current Report on Form 8-K. The Company did consult Amper regarding the reverse merger transaction closed on November 29, 2007.



ITEM 9.01 - FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits

16 Letter from Connolly, Grady & Cha, P.C. to Simex Technologies, Inc. dated February 16, 2008.


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