U.S. 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):
January 28, 2000
INVESTMENT ASSOCIATES, INC.
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(Exact name of registrant as specified in its charter)
Nevada
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(State or other jurisdiction of incorporation)
000-28053 98-0204280
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(Commission File No.) (IRS Employer
Identification No.)
1460 Pandosy Street
Suite 106
Kelowna, British Columbia, Canada V1Y 1P3
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(Address of principal executive offices) (Zip code)
Registrant's telephone number, including area code: (250) 868-8177
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Page One of Five Pages
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Item 4. Changes in Registrant's Certifying Accountant.
On January 28, 2000, Kish, Leake & Associates, P.C., the Registrant's
independent accountant for the Registrant's two most recent fiscal years,
resigned. The Registrant's financial statements for the last two years prepared
by Kish, Leake & Associates, P.C. contained a "going concern" opinion.
Also on January 28, 2000, the Registrant engaged the accounting firm of
Cordovano and Harvey, P.C. as the independent public accountants to audit the
Registrant's fiscal year ended September 30, 2000, as well as future financial
statements, to replace the firm of Kish, Leake & Associates, P.C. which was the
principal independent public accountant as reported in the Registrant's Form
10-SB as filed with the Securities & Exchange Commission. This change in
independent accountants was approved by the Board of Directors of the
Registrant.
There were no disagreements within the last two fiscal years and subsequent
periods with Kish, Leake & Associates, P.C. on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope of
procedure, which disagreement(s), if not resolved to the satisfaction of Kish,
Leake & Associates, P.C. would have caused that firm to make reference in
connection with its reports to the subject matter of the disagreement(s) or any
reportable events.
The Registrant has requested that Kish, Leake & Associates, P.C. furnish it
with a letter addressed to the Commission stating whether it agrees with the
above statements. A copy of such letter, dated January 28, 2000, is filed as
Exhibit 16 to this Form 8-K.
Item 7(c). Exhibits.
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Number Exhibit
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16.0 Letter of Registrant's independent certified
accountant, Kish, Leake & Associates, P.C.
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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.
INVESTMENT ASSOCIATES, INC.
By: s/David Ward
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David Ward, President
Dated: February 1, 2000
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INVESTMENT ASSOCIATES, INC.
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EXHIBIT 16.0 TO FORM 8-K
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LETTER OF REGISTRANT'S
INDEPENDENT CERTIFIED PUBLIC ACCOUNTANT
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KISH, LEAKE & ASSOCIATES, P.C.
Certified Public Accountants
J.D. Kish, C.P.A., M.B.A. 7901 E. Belleview Ave., Suite 220
James D. Leake, C.P.A., M.T. Englewood, Colorado 80111
____________________________ Telephone (303) 779-5006
Arleen R. Brogan, C.P.A. Fax: (303) 779-5724
www.klacpa.com
Janaury 28, 2000
Office of the Chief Accountant
SECPS Letter File
Securities and Exchange Commission
Mail Stop 9-5
450 5th Street N.W.
Washington, D.C. 20549
We would like to inform you that we have read the disclosures provided by
Investment Assocaites, Inc. (Comm. Number 000-28053) in its filing of form 8-K
dated January 28, 2000 and that there are no disagreements regarding the
statements made under Item 4-Changes in Registrant's Certifying Accountant.
Sincerely,
s/Kish, Leake & Associates, P.C.
Kish, Leake & Associates, P.C.
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