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TRT > SEC Filings for TRT > Form 8-K on 17-Mar-2009All Recent SEC Filings

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Form 8-K for TRIO TECH INTERNATIONAL


17-Mar-2009

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


Item 4.01. Changes in Registrant's Certifying Accountant

(a) Previous independent registered public accounting firm

On March 11, 2009, BDO Raffles was dismissed as the independent registered public accounting firm for Trio-Tech International, Inc. (the "Company"). This action was approved by the Audit Committee of the Board of Directors of the Company.

The reports of BDO Raffles on the Company's consolidated financial statements for the fiscal years ended June 30, 2007 and June 30, 2008 did not contain any adverse opinion or a disclaimer of opinion, nor were the reports qualified or modified as to uncertainty, audit scope or accounting principle.

During the Company's fiscal years ended June 30, 2007 and June 30, 2008 and through March 11, 2009, there were no disagreements with BDO Raffles 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 BDO Raffles, would have caused it to make reference thereto in its reports on the Company's financial statements for such fiscal years.

During the Company's fiscal years ended June 30, 2007 and June 30, 2008 and through March 11, 2009, there were no reportable events as described in Item 304(a)(1)(v) of Regulation S-K, promulgated by the Securities and Exchange Commission (the "Commission").

The Company provided BDO Raffles with a copy of this Current Report on Form 8-K prior to its filing with the Commission and requested that BDO Raffles furnish a letter addressed to the SEC stating whether BDO Raffles agrees with the statements made by the Company in response to this item 4.01 and set forth above. A copy of the letter, dated March 17, 2009, from BDO Raffles to the Commission is attached as Exhibit 16 to this Current Report on Form 8-K.

(b) New independent registered public accounting firm

On March 23, 2009, Mazars Partners will be engaged as the independent registered public accounting firm for the Company. During the company's fiscal years ended June 30, 2007 and June 30, 2008 and through March 11, 2009, the Company did not consult with Mazars Partners regarding any of the matters or events set forth in Item 304(a)(2)(i) or Item 304(a)(2)(ii) of Regulation S-K.



Item 9.01. Financial Statements and Exhibits

(d) Exhibits

 Exhibit 16.1       Letter re Change in Certifying Accountant: Letter from BDO
                    Raffles to the Securities and Exchange Commission dated
                    March 17, 2009.

-1-

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