SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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FORM 8-K
CURRENT REPORT PURSUANT TO
SECTION 13 OR 15(d) OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of report (Date of earliest event reported) March 28, 2000
SALES ONLINE DIRECT INC.
(Exact name of Registrant as specified in charter)
Delaware 0-28720 73-1479833
(State or other jurisdiction of (Commission Filie Number) (I.R.S. Employer
incorporation or organization) Identification
Number)
4 Brussels Street
Worcester, Massachusetts 01610
(508) 753-0945
(Address, including zip code and telephone number, including area code, of
Registrant's principal executive offices)
Not Applicable
(Former name or former address of Registrant, if changed since last report)
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INFORMATION TO BE INCLUDED IN THE REPORT
Item 4. Changes in Registrant's Certifying Accountant.
On March 28, 2000, the Board of Directors of Sales OnLine Direct Inc., formerly
known as Securities Resolution Advisors, Inc. (the "Company"), formally approved
the termination of the accounting services provided by Stephen P. Higgins,
C.P.A. ("Higgins"), as the Company's independent auditors. The Company had
previously, on March 24, 2000, engaged Wolf & Company, P.C. as the Company's
independent certified accountants to provide accounting and auditing services
for the year ended December 31, 1999.
Higgins' report on the annual financial statements of the Company for the prior
fiscal year ending December 31, 1998 did not contain an adverse opinion or a
disclaimer of opinion, and was not qualified or modified as to uncertainty,
audit scope or accounting principles. In addition, during the year ended
December 31, 1998 and for the subsequent interim period preceding the dismissal
of Higgins, there were no disagreements between the Company and Higgins on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which disagreement, if not resolved to the
satisfaction of Higgins, would have caused it to make reference to the subject
matter of the disagreement in connection with its report on the annual financial
statements of the Company.
The Company has provided Higgins with a copy of the disclosures the Company is
making in this Item 4 and has requested that Higgins furnish a letter stating
whether it agrees with statements made by the Company and if not, stating the
respects in which Higgins does not agree. The letter was not available at the
time of filing this report. Pursuant to Item 304(a)(3) of Regulation S-B, the
Company shall file the letter as Exhibit 16 to this report within 10 business
days after the filing of this report and within two business days of receipt of
such letter.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
SALES ONLINE DIRECT INC.
Date: March 29, 1999 By: /S/ Gregory Rotman
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Gregory Rotman, Chief Executive Officer
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