QUEPASA COM INC
8-K, 1999-09-03
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<PAGE>   1


                       SECURITIES AND EXCHANGE COMMISSION

                             WASHINGTON, D.C. 20549

                                    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)       September 3, 1999
                                                 -------------------------------


                                quepasa.com, inc.
- --------------------------------------------------------------------------------
               (Exact name of Registrant as specified in charter)

                                     Nevada
- --------------------------------------------------------------------------------
                 (State or other jurisdiction of incorporation)

         0-25565                                          86-0879433
- ------------------------                       ---------------------------------
(Commission File Number)                       (IRS Employee Identification No.)

400 E. Van Buren, Fourth Floor, Phoenix, Arizona             85004
- --------------------------------------------------------------------------------
   (Address of principal executive offices)                (Zip Code)

Registrant's telephone number, including area code       (602) 716-0100
                                                  ------------------------------


                                 Not Applicable
- --------------------------------------------------------------------------------
          (Former name or former address, if changed since last report)


<PAGE>   2


Item 4.  Changes in Registrant's Certifying Accountant.

         On September 3, 1999, the Registrant replaced Ehrhardt Keefe Steiner &
Hottman, P.C. ("EKSH") with Deloitte & Touche LLP ("Deloitte") as its
independent accountants. EKSH's reports on the Registrant's financial statements
for the year ended December 31, 1998 and for the period from June 25, 1997 (the
Registrant's inception) through December 31, 1997, did not contain an adverse
opinion or a disclaimer of opinion, nor was any report modified as to
uncertainty, audit scope or accounting principles. From January 1, 1999 through
September 3, 1999, there were no disagreements with EKSH on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedure. EKSH has furnished the Registrant with a letter addressed to
the Securities and Exchange Commission stating that EKSH agrees with the
statements above. A copy of such letter is attached to this Current Report on
Form 8-K as Exhibit 16.1. The decision to hire Deloitte was approved by the
Registrant's Board of Directors.

         During the past two fiscal years and the subsequent interim period
preceding the date of the change in the Registrant's independent accountants,
the Registrant has not consulted with Deloitte regarding (i) the application of
accounting principles to a completed or proposed transaction or (ii) the type of
audit opinion that might be rendered on the Registrant's financial statements.

Item 7.  Financial Statements and Exhibits.

         List below the financial statements, pro forma financial information
and exhibits, if any, filed as a part of this report.

                  (a)      Financial Statements of Businesses Acquired:

                                    Not required.

                  (b)      Pro Forma Financial Information:

                                    Not required.

                  (c)      Exhibits:

<TABLE>
<CAPTION>
     Exhibit Number                                 Description
     --------------            ------------------------------------------------------------
     <S>                       <C>
          16.1                 Letter from Ehrhardt Keefe Steiner & Hottman, P.C. regarding
                               Change in Certifying Accountant.
</TABLE>



                                        2


<PAGE>   3


                                    SIGNATURE

         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.

                                                  quepasa.com, inc.
                                    --------------------------------------------
                                                    (Registrant)


Date: September 3, 1999             By: /s/ GARY L. TRUJILLO
                                       -----------------------------------------
                                        Gary L. Trujillo
                                        Chairman and Chief Executive Officer

                                        3


<PAGE>   4


                                 EXHIBIT INDEX

<TABLE>
<CAPTION>
     Exhibit Number                                 Description
     --------------            ------------------------------------------------------------
     <S>                       <C>
          16.1                 Letter from Ehrhardt Keefe Steiner & Hottman, P.C. regarding
                               Change in Certifying Accountant.
</TABLE>



<PAGE>   1
                                                                    Exhibit 16.1


               [Ehrhardt Keefe Steiner & Hottman, P.C. Letterhead]

                                September 3, 1999


Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549

Ladies and Gentlemen:

           We were previously the principal accountants and independent auditors
for quepasa.com, inc. (the "Registrant") and on February 17, 1999 we reported on
the financial statements of the Registrant for the period ended December 31,
1998. We have read and agree with the Registrant's statements under the caption
"Item 4. Changes in Registrant's Certifying Accountant" in its Current Report on
Form 8-K dated September 3, 1999.


                                     Very truly yours,

                                     /s/ Ehrhardt Keefe Steiner & Hottman, P.C.
                                     ------------------------------------------
                                     Ehrhardt Keefe Steiner & Hottman, P.C.


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