WESTERN INTERNATIONAL PIZZA CORP
8-K/A, 2000-09-11
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                       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



                                 April 20, 2000
                        (Date of Earliest Event Reported)


                     WESTERN INTERNATIONAL PIZZA CORPORATION
                      -------------------------------------
                 (Name of Small Business Issuer in its Charter)

          NEVADA                                             11-2751630
         --------                                           ------------

(State or Other Jurisdiction of                     (I.R.S. Employer I.D. No.)
 incorporation or organization)


                         5525 SOUTH 900 EAST, SUITE 110
                           SALT LAKE CITY, UTAH 84117
                      (Principal Executive Office Address)


        Registrant's Telephone Number, Including Area Code: (801)262-8844


<PAGE>



Item 1.   Changes in Control of Registrant.

          None; not applicable.

Item 2.   Acquisition or Disposition of Assets.

          None; not applicable.

Item 3.   Bankruptcy or Receivership.

          None; not applicable
Item 4.   Changes in Registrant's Certifying Accountant.


     On April 20, 2000, the Company dismissed its certifying public  accountant,
Deloitte and Touche,  formerly  Touche Ross &  Co.("Touche  Ross").  Touche Ross
reported on the financial  statements for the period as of July 27, 1986 and the
related statements of operations,  stockholders'  equity(deficit) and cash flows
for the years  ended July 27,  1986 and July 28, 1985 did not contain an adverse
opinion or  disclaimer  of  opinion,  and was not  qualified  or  modified as to
uncertainty,  audit scope or accounting principles, except that their report for
the year ended February 28, 1989 contained an  explanatory  paragraph  regarding
the  substantial  doubt  about the  Company's  ability  to  continue  as a going
concern.  The  decision  to dismiss  Deloitte  and Touche,  was  approved by the
Company's  Board of Directors.  The Company has not had any  disagreements  with
Deloitte  and  Touche,  on any matter of  accounting  principles  or  practices,
financial  statement  disclosure or auditing  scope or procedure  which,  if not
resolved,  would have caused it to make  reference to the subject  matter of the
disagreement in connection with its reports.  The Company has engaged  Thurman,
Shaw & Co., as its certifying  accountant as of June 29, 2000, for the Company's
fiscal year ending June 30, 2000.

     The Company  contacted  Deloitte  and  Touche,  and was told that they have
since destroyed any files related to the Touche Ross audit.  They further stated
that they would not be able to provide the  Company  with a letter as to whether
they agree or disagree  with the  disclosures  made herein.

     During the  Registrant's  three most recent calendar years, and since then,
neither  Thurman,  Shaw & Co. nor Deloitte  and Touche,  has advised the Company
that any of the following exists or is applicable:

     (1) That  the  internal  controls  necessary  for the  Company  to  develop
     reliable  financial  statements do not exist,  that information has come to
     their  attention  that  has  led  them  to no  longer  be  able  to rely on
     management's  representations,  or  that  has  made  them  unwilling  to be
     associated with the financial statements prepared by management;

     (2) That the Company needs to expand  significantly the scope of its audit,
     or  that   information   has  come  to  their  attention  that  if  further
     investigated  may  materially  impact  the  fairness  or  reliability  or a
     previously  issued audit report or the underlying  financial  statements or
     any other financial presentation,  or cause them to be unwilling to rely on
     management's  representation or be associated with the Company's  financial
     statements for the foregoing reasons or any other reason.

     (3) That they have advised the Company that  information  has come to their
     attention  that they have  concluded  materially  impacts  the  fairness or
     reliability  of either a previously  issued audit report or the  underlying
     financial statements for the foregoing reasons or any other reason.

     During the Company's  three most recent  calendar years and since then, the
Company has not consulted  Thurman,  Shaw & Co.,  regarding 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  Company's  financial
statements or any other financial presentation whatsoever.

     The Company has provided  Deloitte and Touche with a copy of the disclosure
provided under this caption of this report,  and has requested it to provide the
Company with a letter addressed to the Securities and Exchange  Commission as to
whether it agrees or disagrees with the disclosures made herein. On September 6,
2000, Deloitte and Touche declined to provide the Company with such letter.


Item 5.   Other Events.

          None; not applicable.

Item 6.   Resignations of Directors and Executive Officers.

          None; not applicable

Item 7.   Financial Statements and Exhibits.

          Financial Statements.
          ---------------------
<PAGE>

          None; not applicable.

          Exhibits.
          ---------

          None;

Item 8.   Change in Fiscal Year.

          None; not applicable.



                                   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.

                                    WESTERN INTERNATIONAL PIZZA CORPORATION


Date:09/07/2000                     /S/LUKE BRADLEY
     ---------------                --------------------------------------
                                    Luke Bradley, Secretary and Director



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