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): October 3, 2000
------------------
ZIASUN TECHNOLOGIES, INC.
-----------------------------------------------------
(Exact name of Registrant as specified in its charter)
Nevada
-----------------------------------------------------------
(State or other jurisdiction of Incorporation or organization
000-27349 84-1376402
------------------------ ------------------------------------
(Commission File Number) (I.R.S. Employer Identification No.)
462 Stevens Avenue, Suite 106, Solana Beach, California 92075
------------------------------------------------------- -----------
(Address of principal executive offices) (Zip Code)
(858) 350-4060
---------------------------------------------------
(Registrant's telephone number, including area code)
N/A
----------------------------------------------------------
(Former name or former address, if changed since last report)
Page 1
<PAGE>
Item 4. Changes in Registrant's Certifying Accountants.
(a) Previous Independent Public Accountants.
Effective October 3, 2000, ZiaSun Technologies, Inc., a Nevada corporation
(the "Registrant") dismissed HJ & Associates, LLC ("HJ") as its independent
public accountants. The Board of Directors of the Registrant approved this
action.
During the past fiscal year and through September 30, 2000, there were no
disagreements with HJ 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 HJ, would have caused HJ
to make reference to the subject matter of the disagreement(s) in its reports.
HJ (formerly Jones, Jensen & Company), audited the consolidated balance
sheets of the Registrant at December 31, 1999, and the related statements of
operations, stockholders' equity and cash flows, for the fiscal years ended
December 31, 1999 and 1998, (collectively, the "Financial Statements"). HJ's
reports on the Financial Statements did not contain an adverse opinion or
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles.
The Registrant provided HJ with a copy of the above statements, and
requested that HJ furnish a letter addressed to the Securities and Exchange
Commission (the "Commission") stating whether HJ agrees with such statements. A
copy of the letter of HJ to the Commission, dated Ocotber 9, 2000, is filed as
an exhibit to this current report on Form 8-K.
(b) New Independent Public Accountants.
Effective October 3, 2000, the Registrant engaged the accounting firm of
BDO Seidman, LLP,, as independent public accountants of the Registrant.
Item 7. Financial Statements, Pro Forma Financial Statements And Exhibits
(c) Exhibits.
--------
16.1 Letter of HJ & Associates, LLC, dated October 9, 2000, to
the Securities and Exchange Commission.
Page 2
<PAGE>
SIGNATURES
----------
Pursuant to the requirements of Section 13 or 15(d) 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.
ZiaSun Technologies, Inc.
(Registrant)
Dated: October 10, 2000 /S/ Allen D. Hardman
-----------------------------------
By: Allen D. Hardman
Its: President and CEO
Page 3
