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 Event Requiring Report: August 29, 2000
CYBERAMERICA CORPORATION
(Exact Name of Registrant as Specified on its Charter)
I-9418 87-0509512
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(Commission File Number) (IRS Employer Identification Number)
NEVADA
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(State or Other Jurisdiction of Incorporation or Organization)
268 West 400 South, Suite 300
Salt Lake City, Utah 84101
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(Address of Principal Executive Offices)
(801) 575-8073
(Registrant's Telephone Number, Including Area Code)
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ITEM 4. Changes in Registrant's Certifying Accountant
On August 29, 2000, CyberAmerica Corporation ("the Company") retained Mantyla
McReynolds of Salt Lake City ("Mantyla"), to be the principal accountant engaged
to audit the Company's financial statements. This change replaces the firm of
Crouch, Bierwolf & Chisholm of Salt Lake City ("CBC") who was dismissed on
August 29, 2000 as the Company's principal accountant and auditor. The Company
had a good relationship with CBC, but determined that it needed the services of
a larger firm. Accordingly, the Company's Board of Directors approved the change
in a resolution dated August 25, 2000.
The audit reports of CBC on the Company's financial statements for the fiscal
years ending December 31, 1998 and December 31, 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, except such reports included
an explanatory paragraph for a going concern uncertainty.
In connection with the audits of the fiscal years ending December 31, 1998,
December 31, 1999 and the subsequent interim periods through June 30, 2000, and
up to August 29th, the date of CBC's termination, the Company had no
disagreements with CBC on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements, if not resolved to their satisfaction, would have caused CBC 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 years ending December 31, 1998, December 31, 1999 and the
subsequent interim period through June 30, 2000, through August 29, 2000, the
date of termination, and prior to such appointment, the Company did not consult
with Mantyla 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 consolidated 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 Mantyla in
respect to these matters during that time.
The Company provided Mantyla with a copy of this report prior to filing it with
the SEC. The Company requested that Mantyla furnish the Company with an
engagement letter to the SEC stating whether Mantyla agrees with the above
statements. A copy of that engagement letter dated August 25, 2000 is filed as
Exhibit 16(i) to this Form 8-K/A.
The Company also supplied CBC with a copy of this report prior to its filing
with the SEC. The Company requested CBC to supply it with a letter regarding
whether CBC agrees with statements contained herein. A copy of that request to
CBC dated August 29, 2000 is filed as Exhibit 16 (ii) to this Form 8-K/A.
ITEM 7. Financial Statements and Exhibits
The following exhibit(s) are included as part of this report:
EXHIBIT PAGE
NO. NO. DESCRIPTION
16(i) * Engagement letter from Mantyla McReynolds dated August 25,
2000 relating to its retention as the Registrant's
independent auditors.
16(ii) * Letter to Crouch, Bierwolf and Chisholm, containing notice
of its termination as auditor for the Company and
requesting a letter confirming that there are no material
disagreements with the Company
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16(iv) * Letter from Crouch, Bierwolf and Chisholm stating that it
has reviewed the revised disclosures in the Form 8-K/A and
has no objection to the statements made within it.
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.
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.
Dated: September 6, 2000
CyberAmerica Corporation
By: /s/Richard D. Surber
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Richard D. Surber, President
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