UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of
the Securities and Exchange Act of 1934
Date of Report (Date of earliest event reported): December 15, 2000
------------------
Angelaudio.com, Inc.
------------------------------------------------------
(Exact name of Registrant as specified in its charter)
Nevada 000-26493 0390251
--------------- ---------------- --------------
(State or Other (Commission File (IRS Employer
Jurisdiction of Number) Identification
Incorporation) Number)
1130 West Pender Street, Vancouver, British Columbia, Canada V6E 4A4
------------------------------------------------------------ ----------
(Address of principal executive offices) (Zip Code)
(604) 642-6435
----------------------------------------------------
(Registrant's telephone number, including area code)
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
On December 6, 2000, the Registrant was informed by Barry L. Friedman, CPA,
the engagement partner responsible for Angelaudio.com, Inc.'s audit, that Barry
L. Friedman, P.C. was resigning. On December 15, 2000, the registrant retained
the firm of MacKay & Partners, Chartered Accountants as its new auditors.
Barry L. Friedman, P.C. had been the Registrant's principal accountants for
the purpose of auditing its financial statements for the fiscal years ended
September 30, 1999, September 30, 1998 and September 30, 1997. The reports of
Barry L. Friedman, P.C. on the financial statements of the Registrant did not
contain an adverse opinion or a disclaimer of opinion, and were not qualified or
modified as to uncertainty, audit scope or accounting principles. The Registrant
has had no disagreements with its former principal accountants 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 principal accountants, would have caused it to make reference to the
subject matter of the disagreements in connection with its reports relating to
its audits for the Registrant.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits
(c) Exhibits.
The following exhibits are filed as part of this Report:
16. Letter re: change in certifying accountant
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 thereunto duly authorized.
Angelaudio.com, Inc.
Registrant
DATED: January 4, 2001 By: /s/ Ian Stuart
-------------------------------
President
<PAGE>
BARRY L. FRIEDMAN, P.C.
1582 Tolita Drive
Las Vegas, NV 89123
January 4, 2001
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, DC 20549
Re: Resignation as Independent Auditor for Angelaudio.com, Inc.
Gentlemen:
The undersigned has been provided with a copy of a Form 8-K, fax date of
January 4, 2001, being filed with the Securities and Exchange Commission by
Angelaudio.com, Inc. relating to the replacement of this firm by MacKay &
Partners, Chartered Accountants. This firm agrees with the contents of the Form
8-K as presented to us on January 4, 2001.
Very truly yours,
/s/ Barry L. Friedman
Barry L. Friedman, P.C.
(702) 361-8414
