SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
(Amendment No. 1)
CURRENT REPORT
Pursuant to Section 13, or 15(d) of the Securities Exchange Act of 1934
Date of Report (Date of earliest event reported) February 15, 1997
CORPORATE VISION, INC.
(Exact name of registrant as specified in its charter)
0-18824
(Commission File Number)
Oklahoma 73-1380820
(State of incorporation) (IRS Employer Identification No.)
8908 S. Yale, Suite 360, Tulsa, OK 74137
(Address of principal executive offices)
(918) 488-0301
(Registrant's telephone number)
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ITEM 1. Changes in Control of Registrant Not Applicable
ITEM 2. Acquisition or Disposition of Assets Not Applicable
ITEM 3. Bankruptcy or Receivership Not Applicable
ITEM 4. Changes in Registrant's Certifying Accountant Page 3
ITEM 5. Other Materially Important Events Not Applicable
ITEM 6. Resignations of Registrant's Directors Not Applicable
ITEM 7. Financial Statements and Exhibits Page 4
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ITEM 4. Changes in Registrant's Certifying Accountant
BACKGROUND
On June 1, 1996 a former partner of the previous accountants, Briscoe-
Robinson Co., became a member of the newly engaged accounting firm of
Cross & Robinson, CPA's. The Board of Directors approved engaging the new
firm because of the former partner's knowledge and experience of Corporate
Vision, Inc. and SEC matters.
DISMISSAL
a. On December 2, 1996, Briscoe-Robinson Company of Tulsa, OK was dismissed
as the Company's Certifying Accountant.
b. Briscoe-Robinson Co.'s report on the financial statements for the last
two years contained no adverse opinion or disclaimer of opinions nor was the
report qualified or modified as to uncertainty, audit scope, or accounting
principles.
c. The decision to change certifying accountants was approved by the Board
of Directors.
d. During the two most recent fiscal years and for the interim period up
to the dismissal date there were no disagreements with Briscoe-Robinson Co.
on matters of accounting principles or practices, financial statement
disclosure or auditing scope or procedure.
e. A copy of Briscoe & Burke's (formerly Briscoe-Robinson Co.) letter
directed to the Commission is attached hereto as an exhibit.
ENGAGED
a. On February 15, 1997, the accounting firm of Cross and Robinson of Tulsa,
Oklahoma was appointed as the Company's Certifying Accountant for fiscal 1996.
b. Briscoe & Burke (formerly Briscoe-Robinson Co.) has been contacted by the
Registrant and Cross & Robinson, CPA's in regard to the termination of
Briscoe & Burke. The former accountants were authorized to respond fully to
any request by the new accountants on any matters relating to the former
accountant's audit of the Registrant, including the transfer of prior years'
audit working papers. As stated in the "Background" comments above, the
former partner of the former accountants, who is now a member of the newly
engaged accounting firm, was in-charge of the Registrant's prior years'
audits and in his position of being directly involved in the preparation of
the former accountant's report was fully aware of the relationship with the
former accountants. There were no disagreements with the former accountants.
c. During its two most recent fiscal years and for the interim period up to
the dismissal date of the former certifying accountants, the Company neither
consulted with the new certifying accountants regarding the type of audit
opinion that might be rendered on the Company's financial statements nor
consulted with the new certifying accountants regarding the application of
accounting principles to specific transactions, either completed or proposed.
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ITEM 7. Financial Statements and Exhibits
a. Financial Statements
None
b. Pro Forma Financial Information
None
c. Exhibits
(16) Briscoe Robinson Co.'s (former Certifying Accountant) letter
directed to the Commission regarding Changes in Registrant's Certifying
Accountant
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SIGNATURES
Pursuant to the requirement of the Securities Exchange Act of 1934, the
Registrant has duly caused this report to be signed on behalf of the
undersigned hereunto duly authorized.
CORPORATE VISION, INC.
Registrant
Date: March 21, 1997 By: /s/ Rhonda R. Vincent
-------------------------
Rhonda R. Vincent
Treasurer and Chief Financial
Officer
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Briscoe & Burke
4120 East 51st Street, Suite 100 Tulsa, Oklahoma 74135-3633
March 21, 1997
Securities and Exchange Commission
450 Fifth Street, N.W.
Washington, D.C. 20549
Gentlemen:
We have read Item 4 of Form 8-K, dated March 15, 1997, of Corporate
Vision, Inc. and are in agreement with the statements contained in
paragraphs (a), (b), (c), (d), and (e) regarding "Dismissal" on page
3 therein. We have no basis to agree or disagree with other statements
of the Registrant contained therein.
Yours very truly,
/s/ Briscoe & Burke
--------------------------
Edwin H. Briscoe, CPA
Briscoe and Burke
(formerly Briscoe Robinson Co.)
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