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| SOTK > SEC Filings for SOTK > Form 8-K/A on 10-Dec-2012 | All Recent SEC Filings |
10-Dec-2012
Changes in Registrant's Certifying Accountant, Financial Statements and Exhibits
Effective December 4, 2012, Sono-Tek Corporation (the "Company") dismissed Sherb & Co., LLP ("Sherb") from serving as the Company's independent accountants and engaged Liggett, Vogt & Webb, P.A. ("Liggett") as its new independent accountants. The Company's Board of Directors unanimously recommended that the Company change audit firms, directed the process of review of candidate firms to replace Sherb and made the final decision to engage Liggett.
The reports of Sherb on the financial statements of the Company for the years ended February 29, 2012 and February 28, 2011 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle. In connection with its audits of the years ended February 29, 2012 and February 28, 2011 and reviews of the Company's financial statements through December 4, 2012, there were no disagreements with Sherb 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 Sherb, would have caused them to make reference thereto in their report on the financial statements for such years.
The Company has furnished to Sherb the statements made in this Item 4.01. Attached as Exhibit 16.1 to this Form 8-K/A, is Sherb's letter to the Commission, dated December 10, 2012 regarding these statements.
During the two most recent fiscal years and through December 4, 2012, the Company has not consulted with Liggett on any matter that (i) involved the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company's financial statements, in each case where a written report was provided or oral advice was provided that Liggett concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related instructions to Item 304 of Regulation S-K, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-K.
(d) Exhibits
Exhibit
No. Description
16.1 Letter, dated December 10, 2012 from Sherb & Co., LLP to the
Securities and Exchange Commission, regarding change in certifying
accountant of the Company.
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