Attached files
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| EX-16.1 - KAIBO FOODS Co Ltd | v208296_ex16-1.htm |
UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
WASHINGTON,
D.C. 20549
FORM
8-K/A
CURRENT
REPORT
(Amendment
No. 2)
Pursuant
to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of
Report(Date of Earliest Event Reported): October 21, 2010
CFO
CONSULTANTS, INC.
(Exact
name of registrant as specified in its charter)
Nevada
(State or
other jurisdiction of incorporation)
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333-149294
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42-1749358
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(Commission
File Number)
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(IRS
Employer Identification No.)
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Rm.
2102 F & G, Nan Fung Centre, 264-298 Castle Peak Rd.,
Tsuen
Wan, N.T., Hong Kong
(Address
of principal executive offices and zip code)
+852
2412 2208
(Registrant's
telephone number including area code)
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(Registrant's 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
registrant under any of the following provisions:
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o
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Written communications pursuant
to Rule 425 under the Securities Act (17 CFR
230.425)
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o
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Soliciting material pursuant to
Rule 14a-12(b) under the Exchange Act (17 CFR
240.14a-12(b))
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o
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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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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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Explanatory
Note
This
Amendment No. 2 to the Current Report on Form 8-K filed by CFO Consultants,
Inc., a Nevada corporation (“we,” “our,” “us,” or the “Company”), on October 22,
2010 is being filed to update item 4.01 and to include a revised letter from our
previous independent registered public accounting firm as Exhibit
16.
Item
4.01 Changes in Registrant’s Certifying Accountant.
(a)
Dismissal of Previous Independent Registered Public Accounting
Firm.
On October 21, 2010, we made the
decision to dismiss Sam Kan & Company as our independent registered public
accounting firm. The Board of Directors of the Company approved such dismissal
on October 22, 2010. Our Board of Directors participated in and
approved the decision to change our independent registered public accounting
firm. Sam Kan & Company’s reports on our financial statements of for the
years ended December 31, 2009 and 2008 did not contain an adverse opinion or a
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles other than with respect to our ability to
continue as a going concern.
In connection with the audit and review
of our financial statements, and through January 18, 2011, there were no
disagreements with Sam Kan & Company on any matter of accounting principles
or practices, financial statement disclosures, or auditing scope or procedures,
which disagreements if not resolved to their satisfaction would have caused them
to make reference to the subject matter of the disagreement in connection with
their report.
In connection with our audited
financial statements for the years ended December 31, 2009 and 2008, and
through January 18, 2011, there have been no reportable events with the
Company as set forth in Item 304(a)(1)(v) of Regulation S-K.
We provided Sam Kan & Company with
a copy of this Current Report on Form 8-K/A and requested that Sam Kan &
Company furnish us with a letter addressed to the SEC stating whether or not
they agree with the above statements. We have received the requested letter from
Sam Kan & Company, and a copy of such letter is filed as Exhibit
16.1 to this Amendment number two to Current Report on Form
8-K/A.
(b)
Engagement of New Independent Registered Public Accounting Firm.
On October 21, 2010, we made the
decision to appoint GHP Horwath, P.C. (“GHP”) as our new independent
registered public accounting firm. The decision to engage GHP was approved by
our Board of Directors on October 22, 2010.
Prior to October 21, 2010, we did not
consult with GHP regarding (1) the application of accounting principles to a
specified transactions, (2) the type of audit opinion that might be rendered on
our financial statements, (3) written or oral advice was provided that would be
an important factor considered by us in reaching a decision as to an accounting,
auditing or financial reporting issues, or (4) any matter that was the subject
of a disagreement between us and our predecessor auditor as described in Item
304(a)(1)(iv) or a reportable event as described in Item 304(a)(1)(v) of
Regulation S-K.
The Company has authorized Sam Kan
& Company to respond fully to GHP concerning our financial
statements.
Item 9.01 Financial Statement and
Exhibits.
(c)
Exhibits.
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Exhibit
No.
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Description
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16.1
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Letter
of Sam Kan and Company dated January 18,
2011
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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 thereunto
duly authorized.
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CFO
CONSULTANTS, INC.
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/s/
Joanny Kwok
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Name:
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Joanny
Kwok
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Title:
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Chief
Executive Officer
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Dated:
January 18, 2011