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TFLG > SEC Filings for TFLG > Form 8-K on 3-Aug-2012All Recent SEC Filings

Show all filings for TRAFALGAR RESOURCES, INC. | Request a Trial to NEW EDGAR Online Pro

Form 8-K for TRAFALGAR RESOURCES, INC.


3-Aug-2012

Changes in Registrant's Certifying Accountant, Financial Statements and


Item 4.01 Changes in Registrant's Certifying Accountant.

a)

On or about August 1, 2012, Child, Van Wagoner & Bradshaw, PLLC ("CVB"), the principal accountant for Trafalgar Resources, Inc. (the "Company" or "Registrant") ceased its accounting practice for SEC reporting companies. At or about the same time Anderson Bradshaw PLLC ("Anderson Bradshaw") was established as a successor firm to CVB to continue performing audits for SEC reporting companies. As Anderson Bradshaw is viewed as a separate legal entity, the Company dismissed CVB as its principal accountant and engaged Anderson Bradshaw, as the Company's principal accountant for the Company's fiscal year ending September 30, 2012 and the interim periods for 2012 and 2013. The decision to change principal accountants was approved by the Company's Board of Directors on August 1, 2012. The Company does not have a separate audit committee.

None of the reports of CVB, on the Company's financial statements for either of the past two years or subsequent interim period contained an adverse opinion or disclaimer of opinion, or was qualified or modified as to uncertainty, audit scope or accounting principles. There were no disagreements between the Company and CVB, for the two most recent fiscal years and any subsequent interim period through August 1, 2012 (date of dismissal) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to the satisfaction of CVB, would have caused them to make reference to the subject matter of the disagreement in connection with its report. Further, CVB has not advised the Registrant that:

1) internal controls necessary to develop reliable financial statements did not exist; or

2) information has come to the attention of CVB which made it unwilling to rely upon management's representations, or made it unwilling to be associated with the financial statements prepared by management; or

3) the scope of the audit should be expanded significantly, or information has come to the attention of CVB that they have concluded will, or if further investigated, might materially impact the fairness or reliability of a previously issued audit report or the underlying financial statements, or the financial statements issued or to be issued covering the fiscal year ended September 30, 2012, or cause CVB to be unwilling to rely on management's representations or be associated with the Registrant's financial statements; or

4) information has come to CVB's attention that it has concluded materially impacts the fairness or reliability of either ( i ) a previously issued audit report or the underlying financial statements, or ( ii ) the financial statements issued or to be issued covering the fiscal period(s) subsequent to the date of the most recent financial statements covered by an audit report (including information that, unless resolved to the accountant's satisfaction, would prevent it from rendering an unqualified audit report on those financial statements).

b)

On or about August 1, 2012, the Registrant engaged Anderson Bradshaw as its principal accountant to audit the Registrant's financial statements as successor to CVB. During the Registrant's two most recent fiscal years or subsequent interim period, the Registrant has not consulted with the entity of Anderson Bradshaw regarding the application of accounting principles to a specific transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Registrant's financial statements, nor did the entity of Anderson Bradshaw provide advice to the Registrant, either written or oral, that was an important factor considered by the Registrant in reaching a decision as to the accounting, auditing or financial reporting issue.

Further, during the Registrant's two most recent fiscal years or subsequent interim period, the Registrant has not

consulted the entity of Anderson Bradshaw on any matter that was the subject of a disagreement or a reportable event.




Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

Exhibit

Number Descriptions

16.1

Letter from CVB dated August 2, 2012 regarding change in certifying accountant


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