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ANDN > SEC Filings for ANDN > Form 8-K/A on 20-Aug-2013All Recent SEC Filings

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Form 8-K/A for ANDAIN, INC.


20-Aug-2013

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


ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

(a) Effective on January 28, 2013, Crowe Horwath (Israel), the independent registered public accounting firm that was previously engaged as the principal accountant to audit the Company's financial statements, was dismissed by the Company. The decision to change principal accountants was approved by the Company's Board of Directors.

Crowe Horwath (Israel) was engaged to review the Company's interim financial statements for the periods ended on June 30, 2012 and on September 30, 2012. During the latter review, Crowe Horwath (Israel) notified the Company in a letter dated November 18, 2012 that it was unable to complete the review and also required that its engagement letter be amended to include additional scope of work required for potential accounting issues in prior periods. Upon the request of Crowe Horwath (Israel), the Company decided to engage another accountant to complete the review of the interim financial statements for the three and nine months ended on September 30, 2012. These interim financial statements for the periods ended on September 30, 2012, have since been re-reviewed by the current independent registered public accounting firm for the Company, Yarel + Partners, and filed in an amended Form 10-Q.

Since Crowe Horwath (Israel) raised potential accounting issues in the 2011 audited financial statements, the Company decided to have these financial statements reviewed by Yarel + Partners at the time that firm was conducting its audit of the 2012 financial statements. This resulted in the restatement of the previous 2011 financial statements as set forth in Note 15 of the 2012 audited financial statements.

During the period from July 15, 2012 (the date of engagement of this firm) through January 28, 2013, there were no disagreements with Crowe Horwath (Israel) on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure. In addition, there were no "reportable events" as described in Item 304(a)(1)(iv)(B)1 through 3 of Regulation S-K that occurred during the period from July 15, 2012 through January 28, 2013.

(b) On February 3, 2013, the Company engaged Yarel + Partners as successor to Crowe Horwath (Israel) as its independent registered public accounting firm to audit the Company's financial statements. Prior to that date, neither the Company (nor someone on its behalf) consulted the newly engaged accountant regarding any matter.



ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS

Exhibits.

Exhibits included are set forth in the Exhibit Index pursuant to Item 601 of Regulation S-K.

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