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): November 8, 2000
Ableauctions.com, Inc.
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(Exact name of registrant as specified in its charter)
Florida 000-28179 Not Available
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(State of incorporation) (Commission file number) (I.R.S. Employer
Identification No.)
7303 East Earll Drive
Scottsdale, Arizona 85251
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(Address of principal executive offices)
(602) 224-3731
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Registrant's telephone number, including area code
Not Applicable
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(Former name or address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Davidson & Company (the "Former Accountant"), was replaced as independent
certified public accountant and independent auditor for Ableauctions.com, Inc.
(the "Company") on November 8, 2000. The Company's decision to change
accountants was approved by its Board of Directors.
The Former Accountant was replaced prior to reporting on the Company's
financial statements for any period.
During the Company's fiscal year ended December 31, 1999, and through the
date of this report, there were no disagreements with the 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
reference thereto in its report on the financial statements for such year.
During the fiscal year ended December 31, 1999, and through the date of
this report, the Former Accountant did not advise the Company with respect to
any of the matters described in paragraphs (a) (1)(iv)(A) and (B)(1) through (3)
of Item 304 of Regulation S-B.
On November 8, 2000, the Company engaged Shikaze Ralston Tam Kurozumi as
its independent auditors and independent certified public accountant.
The Company has provided the Former Accountant with a copy of the foregoing
disclosures and has requested in writing that the Former Accountant furnish it
with a letter addressed to the Securities and Exchange Commission stating
whether or not it agrees with such disclosures. A copy of such letter has been
filed as an exhibit to this report in accordance with Item 601 of Regulation
S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Not applicable.
(b) Not applicable.
(c) Exhibits. The following exhibit is filed as part of this report:
Exhibit
Number Description
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16.1 Letter, dated November 9, 2000 from Davidson &
Company to the Securities and Exchange Commission
stating that it has reviewed Item 4 in the
Form 8-K and is in agreement.
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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.
ABLEAUCTIONS.COM, INC.
November 9, 2000 By /s/ Abdul Ladha
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(Date) Name: Abdul Ladha
Title: President, Chief Executive
Officer and Director
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EXHIBIT INDEX
Exhibit
Number Description
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16.1 Letter, dated November 9, 2000 from Davidson & Company to
the Securities and Exchange Commission stating that it has
reviewed Item 4 in the Form 8-K and is in agreement.
