FIRETECTOR INC
8-K, 2000-09-15
COMMUNICATIONS EQUIPMENT, NEC
Previous: LEGEND PROPERTIES INC, 15-12B, 2000-09-15
Next: FIRETECTOR INC, 8-K, EX-1, 2000-09-15



                     U.S. 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

                               September 15, 2000
                Date of Report (Date of earliest event reported)

                                 FIRETECTOR INC.
        (Exact name of small business issuer as specified in its charter)


Delaware                            0-17580                    11-294129
(State or other jurisdiction  (Commission File Number)     (IRS Employer
of incorporation)                                       Identification Number)


                  209 Lafayette Drive, Syosset, New York 11791
               (Address of Principal Executive Offices) (Zip code)


                                 (516) 433-4700
                           (Issuer's telephone number)



<PAGE>






Item  4.   Changes in Registrant's Certifying Accountant

(a)      Change of independent accountants

     (i)  By  resolution  adopted on September 8, 2000 the Board of Directors of
          Firetector  Inc.  elected  to  change  independent  accountants.   The
          independent accounting firm of Moore Stephens,  P.C. was notified that
          the  client-auditor  relationship  between  Firetector  Inc. and Moore
          Stephens,  P.C. would not be renewed. Moore Stephens, P.C. had not yet
          been retained to audit the Registrant's  financial  statements for the
          year ending September 30, 2000.

     (ii) Moore Stephens,  P.C. reports on the consolidated financial statements
          for the fiscal years ended  September  30, 1999 and September 30, 1998
          contained  no adverse  opinion,  no  disclaimer  of  opinion,  nor was
          qualified  or modified as to  uncertainty,  audit scope or  accounting
          principles.

     (iii)The   decision  to  change   accountants   was   recommended   by  the
          Registrant's Audit Committee.

     (iv) In  connection  with  the  audits  of  the  Registrant's  consolidated
          financial  statements for each of the two fiscal years ended September
          30, 1999 and during any subsequent interim periods preceding September
          30, 1999, there have been no disagreements  with Moore Stephens,  P.C.
          on any  matters  of  accounting  principles  or  practices,  financial
          statement disclosure,  or auditing scope or procedures,  which, if not
          resolved to the satisfaction of Moore Stephens, P.C. would have caused
          Moore  Stephens,  P.C. to make  reference to the subject matter of the
          disagreements in connection with their reports.

     (v)  Not applicable.

     (vi) The Registrant has requested Moore Stephens, P.C. to furnish it with a
          letter  addressed to the  Securities and Exchange  Commission  stating
          whether it agrees with the above statements. A copy of Moore Stephens,
          P.C. letter to the Securities and Exchange Commission, dated September
          15, 2000, is filed as Exhibit 16 to this Form 8-K.

(b)      Engagement of new independent accounts

     (i)  On September 8, 2000,  the  Registrant's  board of directors  formally
          engaged Marcum & Kliegman,  LLP, 130 Crossways  Park Drive,  Woodbury,
          New  York as its  new  independent  auditors  ("M & K") to  audit  the
          Registrant's financial statements.  The Registrant,  nor any person on
          the Registrants behalf during the two most recent fiscal years and the
          subsequent  interim  periods prior to the engagement of M & K, did not
          consult  with M & K with  regard  to any  of  the  matters  listed  in
          Regulation S-B Items 304 (a) (2) (i) or (ii).

Item 7.  Financial Statements, Pro Forma Financial Statement and Exhibits

Exhibit 1. Letter from Moore Stephens, P.C. regarding agreement with statements
by Registrant in response to Item 304(a).

                                   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.


                          FIRETECTOR INC.
                          (Registrant)


                          /s/JOHN A. POSERINA
                          ------------------------------
                          John A.Poserina, Chief Financial Officer, Secretary
                          and Director

Date:  September 15, 2000




© 2022 IncJournal is not affiliated with or endorsed by the U.S. Securities and Exchange Commission