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: November 14, 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 fiscal
year ending September 30, 2000 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 audits of the fiscal year ending September 30, 2000 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 14, 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 14, 2000, relating to the
termination of its services as the Registrant's independent auditors (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 14, 2000
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Name: Don J. Colton
Title: President
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