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SPMI > SEC Filings for SPMI > Form 8-K on 11-Oct-2013All Recent SEC Filings

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Form 8-K for SPEEDEMISSIONS INC


11-Oct-2013

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


Item 4.01. Changes in Registrant's Certifying Accountant.

Previous Independent Registered Public Accounting Firm

On September 30, 2013, Habif, Arogeti & Wynne, LLP ("HA&W") resigned as the independent registered public accounting firm for Speedemissions, Inc. (the "Company").

The reports of HA&W on the Company's financial statements as of and for the fiscal years ended December 31, 2012 and 2011 contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principle, except the reports did include statements raising substantial doubt about the Company's ability to continue as a going concern.

During the fiscal years ended December 31, 2012 and 2011 and through September 30, 2013, there were no disagreements between the Company and HA&W 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 HA&W, would have caused it to make reference thereto in its reports on the financial statements for such years.

During the fiscal years ended December 31, 2012 and 2011 and through September 30, 2013, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K promulgated under Securities Act of 1933.

The Company provided to HA&W the disclosure contained in this Current Report on Form 8-K and requested that HA&W furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not HA&W agrees with the statements made by the Company herein and, if not, stating the respects in which it does not agree. The Company received a letter from HA&W stating that it agrees with the above statements, and a copy of such letter is attached to this Current Report on Form 8-K as Exhibit 16.1.

New Independent Registered Public Accounting Firm

On October 8, 2013, the Audit Committee of the Company's Board of Directors unanimously voted to engage Porter Keadle Moore, LLC ("PKM") as its new independent registered public accounting firm, effective immediately.

During the fiscal years ended December 31, 2012 and 2011 and through October 8, 2013, the Company did not consult with PKM regarding any of the following:

(1) the application of accounting principles to a specified transaction, either completed or proposed;

(2) the type of audit opinion that might be rendered on the Company's financial statements; or

(3) any matter that 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.

Exhibit No. Description

16.1 Letter from Habif, Arogeti & Wynne, LLP


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