DICOM IMAGING SYSTEMS INC
8-K, 2000-02-22
COMPUTER PROGRAMMING SERVICES
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                                UNITED STATES
                       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):


                                                           February 18, 2000

Commission file number 000-26369


                           DICOM IMAGING SYSTEMS, INC.


             (Exact name of registrant as specified in its charter)


Nevada                                                     88-0422026
(State of other jurisdiction                            (I.R.S. Employer
of incorporation or                                    Identification No.)
organization)


1350 E. Flamingo Road, Suite 847
Las Vegas, NV                                                89119
(Address of principal executive offices)                   (Zip Code)


Registrant's Telephone number, including area code:       877-624-6243





Item No. 4. Changes in Registrant's Certifying Accountant

     The  Company's  independent  accountant,  Kurt D.  Saliger,C.PA,  has  been
replaced.  The Company's new accountant is KPMG, LLP. January 31, 2000 serves as
both the date on which the Company's former independent accountant was dismissed
and the date upon which the Company's new independent  accountant was appointed.
The change in accountants  is the result of the Company's  growth and desire for
an  international  accounting  partner.  The decision to change  accountants was
recommended and approved by the Company's Board of Directors.

     The  principal  accountant's  reports  on all of  the  Company's  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.

     There has never been any disagreement  with the Company's 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 it to make a
reference to the subject  matter of the  disagreements  in  connection  with its
reports.

     The  Registrant's  accountant  has never  advised the  Registrant  that the
internal  controls  necessary for the Registrant to develop  reliable  financial
statements do not exist.

     The   Registrant's   accountant  has  never  advised  the  Registrant  that
information has come to the accountant's  attention that has led it to no longer
be  able  to  rely on  management's  representations,  or  that  it has  made it
unwilling to be associated with the financial statements prepared by management.

     The Registrant's accountant has never advised the Registrant of the need to
expand significantly the scope of its audit, or that information has come to the
accountant's  attention that if further  investigated may (i) materially  impact
the  fairness  or  reliability  of: a  previously  issued  audit  report  or the
underlying  financial  statements,  or 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 (including  information that may
prevent  it from  rendering  an  unqualified  audit  report  on those  financial
statements),  or  (ii)  caused  it to  be  unwilling  to  rely  on  management's
representations or be associated with the Registrant's financial statements, and
due  to  the  accountant's  resignation  (due  to  audit  scope  limitations  or
otherwise),  or dismissal,  or for any other reason,  the  accountant did not so
expand the scope of its audit or conduct such further investigations.


     The   Registrant's   accountant  has  never  advised  the  Registrant  that
information  has  come  to the  accountant's  attention  that  it has  concluded
materially  impacts the fairness or  reliability  of a  previously  issued audit
report or the  underlying  financial  statements,  or the  financial  statements
issued or to be issued  covering a fiscal  period  subsequent to the date of the
most  recent  financial   statements  covered  by  an  audit  report  (including
information  that,  unless  resolved  to the  accountant's  satisfaction,  would
prevent  it from  rendering  an  unqualified  audit  report  on those  financial
statements),  and due to the accountant's resignation,  dismissal or declination
to stand  for  re-election,  or for any  other  reason,  the  issue has not been
resolved to the accountant's satisfaction prior to its resignation, dismissal or
declination to stand for re-election.

     The  Company's  former   accountant  has  been  requested  to  furnish  the
Registrant  with a letter  addressed  to other  Commission  stating  whether the
accountant  agrees or disagrees with the statements made by the Registrant under
this item.  The former  accountant's  letter is filed as an exhibit to this Form
8-K.

Item No. 7. Exhibits

(16) Letter on Change in Certifying Accountant

                                                     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.

Dated February 18, 2000.


                                            DICOM IMAGING SYSTEMS, INC


/s/David Gane
David Gane, President/CEO


                                                     Kurt D. Saliger, C.P.A.


A Professional Certified Public Accountants February 18, 2000


Mr. David Gane
President/CEO Dicom Imaging Systems, Inc.
1350 E. Flamingo Road, Suite 847
Las Vegas, NV  89119



Dear Mr. Gane:


     This is to confirm that the client-auditor  relationship between myself and
Dicom Imaging Systems, Inc. has ceased, effective January 31, 2000. There are no


outstanding cpa fees due to Dicom Imaging Systems, Inc.

     There were no disagreements between Dicom Imaging Systems, Inc. and myself.
I understand that the Board's decision was based on physical logistics.
Very truly yours,



Kurt D. Saliger, C.P.A.
By:  Kurt D. Saliger



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