UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d)
of the
SECURITIES EXCHANGE ACT OF 1934
Date of Report: November 21, 2000
PIONEER OIL AND GAS
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(Exact name of registrant as specified in its charter)
UTAH
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(State or other jurisdiction of incorporation or organization)
0-30472 87-0365907
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(Commission File Number) (IRS Employer Identification Number)
c/o Don J. Colton, President
1206 W. South Jordan Parkway, Unit B
South Jordan, Utah 84092
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(Address of principal executive offices)
(801) 566-3000
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(Registrant's telephone number, including area code)
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ITEM 4. Changes in Registrant's Certifying Accountant
On November 13, 2000, Pioneer Oil and Gas ("the Company") terminated
its relationship with Tanner + Co. ("Tanner"), the principal accountant
previously engaged to audit the Company's financial statements. Effective
November 13, 2000, the Company retained Jones, Wright, Simkins and Associates
("Jones") as the principal accountants to replace Tanner. The Company's
board of directors approved the change of accountants from Tanner to Jones.
The audit reports of Tanner on the Company's financial statements
for the two fiscal years ending September 30, 1998 and 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.
In connection with the audit of the fiscal year ending September 30,
2000 that has not been performed as of the date of this filing and the
subsequent interim period through November 13, 2000, the date of termination,
the Company had no disagreements with Tanner on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedures. Had there been any disagreements that were not resolved to their
satisfaction, such disagreements would have caused Tanner to make reference in
connection with their opinion to the subject matter of the disagreement. In
addition, during that time there were no reportable events (as defined in Item
304(a)(1)(iv) of Regulation S-B).
During the fiscal year ending September 30, 2000, and the interim
period through November 13, 2000, the date of termination, and prior to such
appointment, the Company did not consult with Jones regarding the application of
generally accepted accounting principles to a specific transaction, either
proposed or completed, or the type of audit opinion that might be rendered on
the Company's financial statements. Since there were no disagreements or
reportable events (as defined in Item 304(a)(2) of Regulation S-B), the Company
did not consult Jones in respect to these matters during that time.
The Company provided Tanner with a copy of this report prior to
filing it with the SEC. The Company requested that Tanner furnish the Company
with a letter to the SEC stating whether Tanner agrees with the above
statements. A copy of that letter dated November 21, 2000 is filed as Exhibit 1
to this Form 8-K.
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ITEM 7. Financial Statements and Exhibits
The following exhibit(s) are included as part of this report:
a) Letter from Tanner + Co. dated November 21, 2000, relating to
the termination of its services as the Registrant's independent auditors this
pursuant to this filing (SEC Reference Number 16).
Pursuant to the requirement of the Securities Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by
the undersigned hereunto duly authorized.
Pioneer Oil and Gas
Signature Date
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By: /s/ Don J. Colton November 21, 2000
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Name: Don J. Colton
Title: President
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