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UNITED STATES
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
Date of Report (Date of earliest event reported) March 04, 1997
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INTERUNION FINANCIAL CORPORATION
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(Exact name of registrant as specified in its charter)
Delaware 87-0520294
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(State or other jurisdiction of (IRS Employer Identification No.)
incorporation or organization
249 Royal Palm Way, Suite 301 H, Palm Beach, Fl 33480
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(Address of principal executive offices) (Zip Code)
(561) 820-0084
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(Issuer's telephone number)
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(Former name, former address and former fiscal year,
if changed since last report)
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PART I - FINANCIAL INFORMATION
ITEM 1 - CHANGES IN CONTROL OF REGISTRANT
None to report.
ITEM 2 - ACQUISITION OR DISPOSITION OF ASSETS
None to report.
ITEM 3 - BANKRUPTCY OR RECEIVERSHIP
None to report.
ITEM 4 - CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective March 04, 1997, InterUnion Financial Corporation ("InterUnion") has
retained Golstein, Golub, Kessler & Company, P.C. ("GGK") of New York as its
new certifying accountants. GGK, a member of Nexia International, replaces
Mintz & Partners ("MP") of Toronto, also a member of Nexia International.
Mintz's report on InterUnion's financial statements during the two most recent
fiscal years and all subsequent interim periods preceding the date hereof
contained no adverse opinion or a disclaimer of opinions, and was not qualified
as uncertainty, audit scope or accounting principles. The decision to change
accountants was approved by InterUnion's Board of Directors.
During the last two fiscal years and subsequent interim period to the date
hereof, there were no disagreements between InterUnion and Mintz on any matters
of accounting principles or practices, financial disclosure, or auditing scope
or procedure, which disagreements, if not resolved to satisfaction of Mintz,
would have caused it to make a reference to the subject matter of the
disagreements in connection with its reports.
None of the "reportable events" described in Item 304(a)(1)(ii) occurred with
respect to InterUnion within the last two fiscal years and the subsequent
interim period to the date hereof.
Effective March 04, 1997, InterUnion engaged GGK as its principal accountants.
During the last two fiscal years and the subsequent interim period to the date
hereof, InterUnion did not consult GGK regarding any matter or events set forth
in Item 304(a)(2)(I) and (II) of Regulation S-K.
ITEM 5 - OTHER EVENTS
None to report.
ITEM 6 - RESIGNATIONS OF DIRECTORS
None to report.
ITEM 7 - FINANCIAL STATEMENTS AND EXHIBITS
Letter from Mintz & Partners.
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ITEM 8 - CHANGE IN FISCAL YEAR
None to report.
SIGNATURES
In accordance with the requirements of the Exchange Act, the registrant caused
this report to be signed on its behalf by the undersigned, thereunto duly
authorized.
InterUnion Financial Corporation
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(Registrant)
Date March 06, 1997 /s/ Georges Benarroch, Director
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(Signature)*
Date March 06, 1997 /s/ Ann Glover, Director
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(Signature)*
*Print the name and title of each signing officer under his signature.
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MINTZ & PARTNERS
Chartered Accountants
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NEXIA
International
March 4, 1997
Office of the Chief Accountant
United States Securities and Exchange Commission
450 Fifth Street, Northwest
Washington, DC 20549
Gentlemen/Mesdames:
RE: INTERUNION FINANCIAL CORPORATION
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We were previously principal accountants and auditors for InterUnion Financial
Corporation and, under date of May 10, 1996, we reported on the consolidated
financial statements of InterUnion Financial Corporation and the subsidiaries
as of and for the years ended March 31, 1996 and 1995.
On March 4, 1997 InterUnion Financial Corporation retained Goldstein Golub
Kessler ("GGK"), a member of the Nexia International affiliation (as our firm
is) as principal certifying accountants.
We have read InterUnion Financial Corporation's statements included under item
4 of its Form 8-K dated March 4, 1997 and we agree with such statements.
Yours very truly,
/s/ Mintz & Partners
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By: Elliott M. Jacobson, C.A.
Partner
1446 Don Mills Road, Suite 100, Toronto, Ontario M3B 3N6
E-Mail: [email protected]
Tel: (416) 391-2900 Direct Line: (416) 391-3100 Ext. 356 Fax: (416) 391-2748
