Attached files
| file | filename |
|---|---|
| EX-16.1 - Tia IV, Inc | v163077_ex16-1.htm |
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K/A
AMENDED
REPORT
PURSUANT
TO SECTION 13 OR 15(d)
OF
THE SECURITIES EXCHANGE ACT OF 1934
Date of
Report (Date of earliest event reported): October 12, 2009
Tia
IV, Inc.
(Exact
name of Registrant as specified in its charter)
|
Delaware
|
76-0836770
|
0-52288
|
||
|
(State
or other jurisdiction of incorporation
|
(IRS
Employer Identification Number)
|
(Commission
File Number)
|
|
482
Manor Road
Staten
Island, New York
|
|
Address
of principal executive offices
|
|
10314
|
|
(Zip
Code)
|
|
718-442-6272
|
Registrant’s
telephone number, including area code
7325
Oswego Road, Suite D
Liverpool,
NY 13090
(Former
name or former address, if changed since last report)
Check the
appropriate box below if the Form 8-K filing is intended to simultaneously
satisfy the filing obligation of the registrant under any of the following
provisions:
|
x
|
Written
communications pursuant to Rule 425 under the Securities
Act
|
|
r
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange
Act
|
|
r
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange
Act
|
|
r
|
Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange
Act
|
ITEM
4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT
|
(a)
|
Effective
as of October 12, 2009 upon the authorization and approval of its Board of
Directors, Tia IV, Inc, a Delaware Corporation (“Registrant”) dismissed
Marcum LLP (“Marcum”) as its independent registered public accounting
firm.
|
The
reports of Marcum on the financial statements of the Registrant as of and for
the years ended September 30, 2008 and 2007 did not contain an adverse opinion
or disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles, except that Marcum’s audit
report as of September 30, 2008 and for the years ended September 30,
2008 and 2007, contained an explanatory paragraph regarding uncertainties about
Registrant’s ability to continue as a going concern.
During
Registrants two most recent fiscal years (ended September 30, 2008 and 2007
respectively), and any subsequent interim period through the date of dismissal
(October 12, 2009), there were no disagreements with Marcum, on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which disagreement(s), if not resolved to the satisfaction
of Marcum would have caused it to make reference to the subject
matter of the disagreement(s) in connection with their reports.
In
connection with the audit for our financial statements for the years September
2008 and 2007 respectively, Marcum advised us that it had identified
a deficiency in our internal controls which was designated as “material
weakness” in our controls over financial reporting under standards established
by the Public Company Accounting Oversight Board with respect to inadequate
segregation of duties within our accounting function and our difficulty in
evaluating, applying, and documenting complex accounting principles, recording
transactions correctly, and preparing a complete report without major errors.
The Company also failed to properly record the sale of common stock and stock
based compensation..
|
(b)
|
Effective
as of October 12, 2009 upon the authorization and approval of its Board of
Directors, the Registrant engaged Traci J. Anderson, CPA as its
independent registered public accounting
firm.
|
No
consultations occurred between the Registrant and Traci J. Anderson, CPA during
the years ended September 30, 2008 and 2007 and through October 12, 2009
regarding either (i) the application of accounting principles to a specific
completed or contemplated transaction, the type of audit opinion that might be
rendered on the Registrant’s financial statements, or financial reporting issue,
or (ii) any matter that was the subject of disagreement or a reportable event
requiring disclosure under item 304 (a) (1) (iv) or (v) of regulation
S-K.
.
ITEM 9.01 EXHIBITS
16.1 Letter
from Marcum LLP dated October 16 , 2009
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.
Date:
October 16, 2009
|
By:
|
/s/
Ralph Porretti
|
|
|
CEO
and Principal Executive
Officer
|