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CDII > SEC Filings for CDII > Form 8-K on 7-Oct-2013All Recent SEC Filings

Show all filings for CD INTERNATIONAL ENTERPRISES, INC.

Form 8-K for CD INTERNATIONAL ENTERPRISES, INC.


7-Oct-2013

Changes in Registrant's Certifying Accountant, Financial State


Item 4.01 Changes in Registrant's Certifying Accountant.

On October 3, 2013, CD International Enterprises, Inc. received notice from RBSM LLP that it had resigned as our independent registered public accounting firm. While RBSM LLP had served as our independent registered public accounting firm since January 2013, it had never issued a report on our financial statements. During the period of time that RBSM LLP served as our independent registered public accounting firm we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of RBSM LLP would have caused it to make reference to the subject matter of the disagreement in connection with any report it might issue.

On October 4, 2013 we engaged HHC, CPA as our independent registered public accounting firm. During our two most recent fiscal years and the subsequent interim period prior to retaining HHC, CPA (1) neither we nor anyone on our behalf consulted HHC, CPA regarding (a) either the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on our financial statements or (b) any matter that was the subject of a disagreement or a reportable event as set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K, and (2) HHC, CPA did not provide us with a written report or oral advice that they concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue.

We provided RBSM LLP with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the firm furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which they do not agree. A copy of the letter provided by RBSM LLP is filed as Exhibit 16.1 to this Current Report on Form 8-K.



Item 9.01 Financial Statements and Exhibits.

(d) Exhibits

16.1 Letter dated October 7, 2013 from RBSM LLP to the Securities and Exchange Commission.

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