XEDAR CORP
8-K/A, 2000-02-18
PHOTOGRAPHIC EQUIPMENT & SUPPLIES
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                        UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                     Washington, DC 20549



                           FORM 8-K/A

                        CURRENT REPORT
Pursuant to Section 13 OR 15(d) of the Securities Exchange
                         Act of 1934



Date of Report (Date of earliest reported) February 8, 2000
                                          -------------------

                XEDAR CORPORATION
- -------------------------------------------------------------
(Exact name of Registrant as specified in its chapter)

     Colorado                  0-8356         84-0684753
- ---------------------------- ------------- ------------------
(State or other jurisdiction (Commission   (IRS Employer
 of incorporation)            File Number) Identification No)


2500 Central Ave., Boulder, CO                80301
- ----------------------------------------    -----------------
(Address of principal executive offices)       (Zip Code)


Registrant's telephone number, incl. area code  303-443-6441
                                              ---------------


- -------------------------------------------------------------
(Former name or former address, if changed since last report)










Item 4  Change in Registrant's Certifying Accountant

a) The Registrant dismissed KPMG LLP, 4440 Arapahoe Avenue,
   Suite 280, Boulder, CO 80303, Attn. Wendy Merrill,
   Tel. 303 939-8080, as its Certifying Accountant.  KPMG LLP
   has been notified by letter January 14, 2000 and
   acknowledged such letter.

b) The Registrant has contracted with Jensen Burcham Stelmack
   Edwards LLP, 717 West 5th Avenue, Longmont, CO 80501-5420,
   Attn. Debra Edwards, Tel. 303-651-3626, to become the
   Registrant's Certifying Accountant by engagement letter as
   of January 14, 2000.

Item 304  Changes in and disagreements with Accountants on
   accounting and financial disclosure.

a(1) The principal Accountant's report on the financial
   statements of the past two years contained no adverse
   opinion or a disclaimer of opinion, nor was there a
   qualifier or modifier as to uncertainty, audit scope, or
   accounting principle.

i) The former Accountant was dismissed January 14, 2000 by
   the Registrant based on cost considerations.

iv)During the Registrant's two most recent fiscal years
   through to the date of termination January 14, 2000, there
   were no disagreements with the former Accountant on any
   matter of accounting principles or practices, financial
   statement disclosure or auditing scope or procedures.

v) Reportable events

A) The Registrant has not been advised by the Accountant of
   any shortcomings in internal controls necessary to develop
   reliable financial statements.

B) There has been no advisement to the Registrant by the
   Accountant that it is no longer able to rely on
   management's representations, or that it is unwilling to
   be associated with the financial statements prepared by
   management.

C(1) The Accountant has not advised the Registrant that the
     scope of the audit needs to be expanded and no issues in
     reference to paragraphs (i) material impact (ii)
     management representation, have been raised.
  2) The Accountant did not expand the scope of its audit or
     conduct further investigations.

D(1) The Accountant has not advised the Registrant of any
     information that has come to the Accountant's attention
     that would materially impact the fairness or reliability
     of either (i) a previously issued audit report or the
     underlying financial statement or (ii) the financial
     statements issued or to be issued covering the fiscal
     period subsequent to the date of the most recent
     financial statements covered by an audit report.

 (2) During the Registrant's two most recent fiscal years or
     any subsequent interim period, no "new" accountant has
     been engaged or consulted with by the Registrant.

































                          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.


                                  XEDAR CORPORATION
                             -------------------------------
                                    (Registrant)


    February 8, 2000           Hans R. Bucher
- --------------------------   -------------------------------
Date                           Hans R. Bucher, President



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