Securities
and Exchange Commission
Washington,
D. C. 20549
FORM
8-K/A
CURRENT
REPORT
Pursuant
to Section 13 or 15(d) of the Securities Exchange Act of 1934
Date of
Report: October 22, 2010
INTERNATIONAL
DEVELOPMENT AND ENVIRONMENTAL HOLDINGS
(Name of
Registrant as specified in its charter)
Nevada
|
000-54106
|
32-0237237
|
(State
or Other Jurisdiction
|
(Commission
|
(I.R.S.
Employer
|
of
Incorporation)
|
File
Number)
|
Identification
No.)
|
1173A
Second Avenue
Suite
327
New York,
NY 10065
(Address
and telephone number of principal executive offices)
1701 E.
Woodfield Rd.
Suite
915
Schaumburg,
IL 60173
(Previous
address of principal executive offices)
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 (see General Instruction A.2. below):
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 Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
Item
4.01 Changes In Registrant's Certifying
Accountant.
On
October 22, 2010, the Registrant (“Company”) dismissed Enterprise CPAs,
Ltd. as its independent registered public accounting firm due to the
change in the Company’s management. Enterprise CPAs,
Ltd. acted as the Company’s independent registered public accounting firm
for the fiscal years ended August 31, 2010 and 2009. Also, October 22, 2010,
with the approval of the Company’s Board of Directors, Liebman Goldberg &
Hymowitz, LLP was engaged as the Company’s independent registered
public accounting firm.
During
the two fiscal years ended August 31, 2010 and 2009 through the engagement of
Liebman Goldberg & Hymowitz, LLP, neither the Company nor anyone on its
behalf consulted Liebman Goldberg & Hymowitz, LLP with respect to any
accounting or auditing issues involving the Company. In particular, there was no
discussion with the Company regarding the application of accounting principles
to a specified transaction, the type of audit opinion that might be rendered on
the financial statements, or any matter that was either the subject of a
disagreement, as described in Item 304 of Regulation S-K (“Regulation S-K”)
promulgated by the Securities and Exchange Commission (the “SEC”), or a
“reportable event” as described in Item 304(a)(1)(v) of Regulation
S-K.
Enterprise CPAs,
Ltd. performed audits of the Company’s consolidated financial statements
for the two fiscal years ended February 28, 2010 and 2009. Enterprise CPAs, Ltd.
reports did not contain an adverse opinion or a disclaimer of opinion and
were not qualified or modified as to uncertainty, audit scope, or accounting
principles, except that Enterprise CPAs’s reports
dated July 15, 2009 and July 15, 2010 both contained disclosure of uncertainty
regarding the Company’s ability to continue as a going
concern.
During
the two fiscal years ended February 28, 2010 and 2009 and any subsequent interim
period through the date of change in accountants, there were no (i)
disagreements between the Company and Enterprise CPAs,
Ltd. on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedure, which disagreements, if
not resolved to its satisfaction, would have caused Enterprise CPAs,
Ltd. to make reference to the subject matter of such disagreements in
connection with its report, or (ii) “reportable events,” as described in Item
304(a)(1)(v) of Regulation S-K.
The
Company has requested that Enterprise CPAs, Ltd. furnish the Company with a
letter addressed to the SEC stating whether or not it agrees with the above
statements.
2
SIGNATURES
Pursuant
to the requirements of the Securities and Exchange Act of 1934, the Company has
duly caused this report to be signed on its behalf by the undersigned, thereunto
duly authorized.
Dated: January
20, 2011
International
Development and Environmental
Holdings
|
|||
|
By:
|
/s/
Scott Lieberman
|
|
Scott Lieberman, CEO | |||
3