REGENCY GROUP LTD INC
8-K, 2000-08-11
BUSINESS SERVICES, NEC
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                       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): August 11, 2000
                                                         ---------------

                              Regency Group Limited
             ------------------------------------------------------
             (Exact name of registrant as specified in its charter)


           NEVADA                   000-26687                   88-0416790
----------------------------       ------------           ----------------------
(State or other Jurisdiction       (Commission                (IRS Employer
      of Incorporation)            File Number)           Identification Number)


8930 E. Raintree Drive, Suite A, Scottsdale, Arizona              85260
----------------------------------------------------           ----------
     (Address of principal executive offices)                  (Zip Code)


Registrant's telephone number, including area code: (480) 444-2014
                                                    --------------

       7373 E. Doubletree Ranch Road, Suite 200, Scottsdale, Arizona 85258
       -------------------------------------------------------------------
         (Former name or former address, if changed since last report.)
<PAGE>
ITEM 1. CHANGES IN CONTROL OF REGISTRANT.

     None

ITEM 2. ACQUISITION OR DISPOSITION OF ASSETS.

     None.

ITEM 3. BANKRUPTCY OR RECEIVERSHIP.

     None

ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.

     On August 10, 2000 the Board of  Directors  of Regency  Group  Limited (the
Company)  approved  a change  of  accountants.  The  Company  dismissed  G. Brad
Beckstead as its independent accountant and engaged Semple & Cooper, LLP. During
the  interim  period from April 1, 2000  through  June 30,  2000,  there were no
disagreements with the former accountant 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 him to make reference to the subject matter of the
disagreements  in  connection  with his report.  During the  interim  period the
Registrant has not consulted Semple & Cooper, LLP regarding any matter requiring
disclosure under Regulation S-K, Item 304(E)(2).

     The Company has  furnished G. Brad  Beckstead  with a copy of the foregoing
disclosure and requested G. Brad Beckstead to furnish it with a letter addressed
to the Securities and Exchange Commission  indicating any disagreements with the
foregoing statements.

ITEM 5. OTHER EVENTS.

     None.

ITEM 6. RESIGNATIONS OF REGISTRANT'S DIRECTORS.

     None.

ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.

     None.

ITEM 8. CHANGE IN FISCAL YEAR.

     On August 10, 2000, the Board of Directors of the Company approved a change
in the Company's  fiscal year end from a calendar year basis to a fiscal year of
June 30. The report covering the transition period will be filed on Form 10-KSB.
<PAGE>
                                   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.

                                          REGENCY GROUP LIMITED


                                          By: /s/ Roberto Filice
                                              ----------------------------------
                                              Roberto Filice, Its: President

Dated: August 10, 2000


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