Attached files
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EX-16.1 - SurgePays, Inc. | v176343_ex16-1.htm |
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 4, 2010 (March 3,
2010)
NORTH AMERICAN ENERGY
RESOURCES, INC.
(Exact
name of registrant as specified in its charter)
Nevada
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0-52522
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98-0550352
|
(State
or other jurisdiction
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(Commission
|
(IRS
Employer
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of
incorporation)
|
file
number)
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Identification
No.)
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11005 Anderson Mill Road,
Austin, Texas 78750
(Address
of principal executive offices) (Zip Code)
(512)
944-9115
Registrant’s
telephone number
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:
o
|
Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
|
o
|
Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
|
o
|
Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
|
o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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SECTION
4 -
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MATTERS
RELATED TO ACCOUNTANTS AND FINANCIAL
STATEMENTS
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ITEM
4.01:
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CHANGES
IN REGISTRANT'S CERTIFYING
ACCOUNTANT
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(a) On
March 3, 2010, the Board of Directors of the Registrant dismissed Seale and
Beers, CPAs ("S&B"), its independent registered public accounting
firm. On the same date, March 3, 2010, the independent registered
public accounting firm of Paritz & Company, P.A. was engaged by our Board of
Directors as our new independent registered public accountants. The
Company's prior reports had been audited by Moore & Associates, Chartered
("Moore") who was dismissed on September 2, 2009 as a result of the revocation
of his license discussed below. None of the reports of Moore on the
Company's financial statements for either of the past two years or subsequent
interim period contained an adverse opinion or disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope or accounting principles,
except that our audited financial statements contained in our Form 10-K for the
fiscal year ended April 30, 2009 contained a going concern
qualification.
During
the registrant's two most recent fiscal years and the subsequent interim period
thereto, there were no disagreements with S&B or Moore, whether or not
resolved, on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which, if not resolved to
S&B's or Moore's satisfaction, would have caused it to make reference to the
subject matter of the disagreement in connection with its report on the
registrant's financial statements.
On
September 2, 2009, we were advised that on August 27, 2009 the Public Company
Accounting Oversight Board ("PCAOB") revoked the registration of Moore because
of violations of PCAOB rules and quality control standards, and Section 10(b) of
the Securities Act of 1934 and Rule 10b-5 thereunder, and noncooperation with a
Board investigation.
We have
requested that S&B furnish us with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with the above
statements. S&B's letter is attached as Exhibit
16.1.
(b) On
March 3, 2010, the registrant engaged Paritz & Company, P.A. as its
independent accountant. We have not, during the two most recent
fiscal years and the interim periods preceding the engagement, consulted Paritz
& Company, P.A. regarding the application of accounting principles to a
specific completed or contemplated transaction, the type of audit opinion that
might be rendered on the Company's financial statements, or any matter that was
either the subject of a disagreement as defined in Item 304(a)(1)(iv) of
Regulation S-K or a reportable event as described in Item 304(a)(1)(v) of
Regulation S-K.
ITEM
9.01:
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FINANCIAL
STATEMENTS AND EXHIBITS
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(d)
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Exhibits
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The
following exhibit is furnished pursuant to Item 9.01 of Form
8-K:
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(16.1)
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Letter
from Seale and Beers, CPAs dated March 3, 2010 to the Securities and
Exchange Commission.
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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.
NORTH
AMERICAN ENERGY RESOURCES, INC.
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By
/s/ Ross E. Silvey
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Ross
E. Silvey, Chief Executive Officer
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Date: March
4, 2010