UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
______________________
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FORM
8-K
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CURRENT
REPORT
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Pursuant
to Section 13 or 15(d) of the
Securities
Exchange Act of 1934
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Date
of Report (Date of earliest event reported):
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October 20,
2010
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GLOBAL
BEVERAGES, INC.
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(Exact
name of registrant as specified in
charter)
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Nevada
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000-28865
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88-0373061
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(State
or other jurisdiction
of
incorporation)
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(Commission
File
Number)
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(I.R.S.
Employer
Identification
No.)
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700
Yarraman Road, Wybong,
Upper
Hunter Valley,
New
South Wales, Australia 2333
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: (61)2
6547-8118
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N/A
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(Former
name or former address, if changed since last
report.)
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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:
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¨
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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¨
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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¨
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR
240.14d-2(b))
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¨
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13a-4(c))
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Item
4.01 Changes in Registrant’s Certifying Accountant.
On October 20, 2010, Global Beverages,
Inc. (the "Registrant" or the “Company”) notified its independent registered
public accounting firm, Acquavella, Chiarelli, Shuster, Berkower & Co., LLP
("ACSB"), of its intention to engage Sherb & Co., LLP ("Sherb"), as its new
independent registered public accounting firm, at which time Registrant
dismissed ACSB. The decision to dismiss ACSB and to engage Sherb was
approved by the Registrant's Board of Directors.
ACSB’s report on Registrant's
consolidated balance sheets as of June 30, 2009, and the related consolidated
statements of operations and comprehensive loss, stockholders' equity (deficit),
and cash flows for the year then ended did not contain an adverse opinion or
disclaimer of opinion, and were not qualified or modified as to uncertainty,
audit scope or accounting principles. ACSB’s report did contain a
paragraph disclosing that the consolidated financial statements have been
prepared assuming the Company will continue as a going concern.
During the Registrant’s most recent
fiscal year and the subsequent interim period ended October 20, 2010 (the date
of ACSB’s dismissal), there were no disagreements between Registrant and ACSB on
any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which, if not resolved to ACSB’s
satisfaction, would have caused it to make reference to the subject matter of
the disagreements in connection with its report. Also, during such
periods, there were no “reportable events” as defined in Item 304(a)(1)(v) of
Regulation S-K.
Registrant has provided ACSB with the
foregoing disclosures and has requested that it furnish a letter addressed to
the Securities and Exchange Commission stating whether or not ACSB agrees with
the statements made by Registrant herein.
On October 20, 2010, Registrant engaged
Sherb as its new independent registered public accounting firm to audit
Registrant’s consolidated financial statements. During the
Registrant’s recent fiscal year and the subsequent interim period ended October
20, 2010 (the date of Sherb’s engagement), Registrant did not consult Sherb with
respect to the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that might be
rendered on its financial statements, any reportable events or other matters set
forth in Item 304(a)(2) of Regulation S-K.
SIGNATURE
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.
GLOBAL BEVERAGES, INC. | |||
Date: October
21, 2010
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By:
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/s/ Ian Long | |
Ian Long | |||
Chief Executive Officer | |||