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SIAF > SEC Filings for SIAF > Form 8-K on 19-Jun-2013All Recent SEC Filings

Show all filings for SINO AGRO FOOD, INC.

Form 8-K for SINO AGRO FOOD, INC.


19-Jun-2013

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


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT

Effective June 19, 2013, Sino Agro Food, Inc. (the "Company") dismissed Madsen & Associates CPAs, Inc. ("M&A") from serving as the Company's independent registered public accounting firm. As of June 19, 2013, the Company engaged Anthony Kam & Associates Limited ("AK&A") as its new independent accountants. The Company's board of directors, which acts as its audit committee, recommended that the Company change audit firms and made the decision to engage AK&A.

The reports of M&A on the financial statements of the Company for the fiscal years ended December 31, 2011 and December 31, 2012 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 Company's financial statements for the fiscal years ended December 31, 2011 and December 31, 2012 and its review of the Company's financial statements for the fiscal quarter ended March 31, 2013, there were no disagreements with M&A 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 M&A, would have caused them to make reference thereto in their report on the financial statements for such years.

The Company has furnished to M&A the statements made in this Item 4.01. Attached as Exhibit 16.1 to this Form 8-K is M&A's letter to the Securities and Exchange Commission, dated June 19, 2013, regarding these statements.

During the fiscal years ended December 31, 2011 and December 31, 2012 and through June 19, 2013, the Company has not consulted with AK&A 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 AK&A 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.



ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.

(d) Exhibits.

The following exhibit is furnished herewith:

Exhibit No. Description

16.1        Letter from Madsen & Associates CPAs, Inc., dated June 19, 2013, to the
            Securities and Exchange Commission, regarding the change in the
            independent registered public accounting firm of the Company.

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