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): November 13, 2000
CLEARWORKS.NET, INC.
(Exact name of registrant as specified in its charter)
DELAWARE 000-26547 76-0576542
(State or other jurisdiction (Commission File (IRS Employer
of incorporation) Number) Identification No.)
2450 FONDREN, SUITE 200, HOUSTON, TEXAS 77063
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (713) 334-2595
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANTS
KPMG LLP was previously the principal accountants for ClearWorks.net, Inc. (the
"Registrant"). On November 8, 2000, KPMG LLP's appointment as principal
accountants was terminated and McManus & Co., P.C. was engaged as principal
accountants. The decision to change accountants will be presented to the board
of directors for approval at its next meeting.
During the Registrant's most recent fiscal year ended December 31, 1999, and the
subsequent interim period through November 9, 2000, there were no disagreements
between the Registrant and KPMG LLP on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them
to make reference in connection with their opinion to the subject matter of the
disagreement.
None of the "reportable events" described under Item 304 (a) (1) (v) of
Regulation S-K occurred within the Registrant's most recent fiscal years and the
subsequent interim period through November 9, 2000.
The audit report of KPMG LLP on the consolidated financial statements of
ClearWorks.net, Inc. and subsidiary as of and for the fiscal year ended December
31, 1999, did not contain any adverse opinion or disclaimer of opinion, nor were
they qualified or modified as to uncertainty, audit scope, or accounting
principles.
During the Registrant's most recent fiscal years ended December 31, 1999, and
the subsequent interim period through November 9, 2000, the Registrant did not
consult with McManus & Co., P.C. regarding any of the matters or events set
forth in Item 304 (a) (2) (i) and (ii) of Regulation S-K.
Item 7. FINANCIAL STATEMENTS AND EXHIBITS
c) The letter from KPMG LLP will be filed by amendment within
ten (10) business days.
SIGNATURE
Date: November 15, 2000 CLEARWORKS.NET, INC.
By: /s/ MICHAEL T. MCCLERE
Michael T. McClere,
Chief Executive Officer
