Securities and Exchange Commission
Washington, D.C. 20549
------------------------------------
FORM 8-K
CURRENT REPORT
Pursuant to Section 13 or 15(d) of Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) November 15, 1999
CALDERA CORPORATION
(Exact name of registrant as specified in its charter)
Florida 1-12023
(State or other jurisdiction of incorporation) (Commission File No.)
133 Richmond Street West
Suite 401
Toronto, Ontario, Canada M5H 2L3
(Address of principal executive offices) (Postal Code)
Registrant's telephone number, including area code:(416) 777-0477
========================================================
<PAGE>
Item 4. Changes in Registrant's Certifying Accountant
(a) Previous independent accountants
(i) On November 15, 1999, Caldera Corporation ("Registrant"),
dismissed Andersen Andersen & Strong as its independent accountants.
(ii) The reports of Andersen Andersen & Strong on the
consolidated financial statements for the past two fiscal years contained no
adverse opinion or disclaimer of opinion.
(iii) The Registrant's Board of Directors participated in and
approved the decision to change independent accountants on November 15, 1999.
(iv) In connection with its audits for the two most recent
fiscal years and review through September 30, 1999, there have been no
disagreements with Andersen Andersen & Strong 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 Andersen
Andersen & Strong would have caused them to make reference thereto in their
report on the consolidated financial statements for such years.
(v) During the two most recent fiscal years and through
September 30, 1999, there have been no reportable events (as defined in
Regulation S-K Item 304(a)(1)(v)).
(vi) The Registrant has requested that Andersen Andersen &
Strong furnish it with a letter addressed to the SEC stating whether or not it
agrees with the above statements. A copy of such letter, dated November 15,
1999, is filed as Exhibit 16.1 to this Form 8-K.
(b) New independent accountants
The Registrant engaged BDO Dunwoody, LLP as its new
independent accountants as of November 15, 1999. During the two most recent
fiscal years and through September 30, 1999, the Registrant has not consulted
with BDO Dunwoody, LLP regarding (i) the application of accounting principles to
a specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Registrant's consolidated financial
statements, and no written report or oral advice was provided to the Registrant
by concluding there was an important factor to be considered by the Registrant
in reaching a decision as to an accounting, auditing or financial reporting
issue; or (ii) any matter that was either the subject of a disagreement, as that
term is defined in Item 304(a)(1)(iv) of Regulation S-K and the related
instructions to Item 304 of Regulation S-K, or a reportable event, as that term
is defined in Item 304(a)(1)(iv) of Regulation S-K.
Item 7. Financial Statement and Exhibits
(c) The following documents are filed herewith as exhibits:
16.1 Letter from Andersen Andersen & Strong dated November 15,
1999.
<PAGE>
SIGNATURE
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.
CALDERA CORPORATION
/s/ Brice Scheschuk
---------------------
Name: Brice Scheschuk
Title: Secretary
Date: November 15, 1999.
Exhibit 16.1
Andersen Andersen & Strong
Certified Public Accountants and Business Consultants
941 East 3300 South, Suite 202
Salt Lake City, Utah 84106
November 15, 1999
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Re: Caldera Corporation - File Number 1-12023
Ladies and Gentlemen:
We have been furnished with a copy of the response to Item 4 of the Form 8-K for
the event that occurred on November 15, 1999 to be filed by our former client,
Caldera Corporation. We agree with the statements made in response to that Item
insofar as they relate to our Firm.
Yours very truly,
L. Rex Andersen
- ---------------------------
Andersen Andersen & Strong
By: L. Rex Andersen
