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CBAI > SEC Filings for CBAI > Form 8-K/A on 10-Jan-2014All Recent SEC Filings

Show all filings for CORD BLOOD AMERICA, INC.

Form 8-K/A for CORD BLOOD AMERICA, INC.


10-Jan-2014

Changes in Registrant's Certifying Accountant, Financial Statements an


Item 4.01 Changes in Registrant's Certifying Accountant.

On December 30, 2013, Rose, Snyder & Jacobs LLP (the "Former Accountant") was dismissed as the Registrant's independent registered public accountants. On December 30, 2013, the Company engaged De Joya Griffith, LLC (the "New Accountant") to serve as the Registrant's independent registered public accountants for the fiscal year ended December 31, 2013. The Registrant's Audit Commit approved the change in auditors.

The Former Accountant issued its auditors' report on the financial statements for the fiscal years ended December 31, 2011 and December 31, 2012. The Former Accountant's auditor report on the financial statements for the years ended December 31, 2011 and December 31, 2012 included an explanatory paragraph as to the Registrant's ability to continue as a going concern.

Other than the going concern uncertainty, the Former Accountant's auditor report on the financial statements of the Registrant for the periods 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.

During the periods ended December 31, 2011 and December 31, 2012 and through the date of this Current Report, there have been no disagreements with the Former Accountant (as defined in Item 304(a)(1)(iv) of Regulation S-K) 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 the Former Accountant, would have caused them to make reference thereto in their report on financial statements for such years.

During the periods ended December 31, 2011 and December 31, 2012 and through the date of this Current Report, there were no reportable events as defined in Item 304(a)(1)(v) of Regulation S-K.

During the periods ended December 31, 2011 and December 31, 2012 and through the date of this Current Report, neither the Registrant nor anyone on its behalf has consulted with the New Accountant regarding either:

1. The application of accounting principles to specified transactions, either completed or proposed; or the type of audit opinion that might be rendered on the Registrant's financial statements, and neither was a written report provided to the Registrant nor was oral advice provided that the New Accountant concluded was an important factor considered by the Registrant in reaching a decision as to an accounting, auditing, or financial reporting issue; or

2. Any matter that was either the subject of a disagreement or a reportable event, as each term is defined in Items 304(a)(1)(iv) or (v) of Regulation S-K, respectively.

The Registrant requested the Former Accountant to furnish it with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of the Former Accountant's letter to the Commission is attached as Exhibit 16.1.



Item 9.01 Financial Statements and Exhibits

(d) Exhibits

The following Exhibits are furnished herewith:

Exhibit No. Description

16.1 Former Accountant's letter to the Commission.


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