Attached files
| file | filename |
|---|---|
| EXCEL - IDEA: XBRL DOCUMENT - AMERICAN POWER CORP. | Financial_Report.xls |
| 10-K - AMERICAN POWER CORP. 10-K - AMERICAN POWER CORP. | americanpower10k.htm |
| EX-10.7 - EXHIBIT 10.7 - AMERICAN POWER CORP. | exh10_7.htm |
| EX-10.8 - EXHIBIT 10.8 - AMERICAN POWER CORP. | exh10_8.htm |
| EX-31.1 - EXHIBIT 31.1 - AMERICAN POWER CORP. | exh31_1.htm |
| EX-31.2 - EXHIBIT 31.2 - AMERICAN POWER CORP. | exh31_2.htm |
| EX-32.1 - EXHIBIT 32.1 - AMERICAN POWER CORP. | exh32_1.htm |
| EX-32.2 - EXHIBIT 32.2 - AMERICAN POWER CORP. | exh32_2.htm |
Exhibit 23.1
Report of Independent Registered Public Accounting Firm
To The Board of Directors and Stockholders
American Power Corp.
We have audited the accompanying balance sheets of American Power Corp. (An Exploration Stage Company) (the “Company”) as of September 30, 2011 and 2010, and the related statements of operations, stockholders’ equity (deficit), and cash flows for the years then ended, and from inception (August 7, 2007) through September 30, 2011. These financial statements are the responsibility of the Company's management. Our responsibility is to express an opinion on the financial statements based on our audits.
We conducted our audits in accordance with standards of the Public Company Accounting Oversight Board (United States). Those standards require that we plan and perform the audits to obtain reasonable assurance about whether the financial statements are free of material misstatement. An audit includes examining, on a test basis, evidence supporting the amounts and disclosures in the financial statements. An audit also includes assessing the accounting principles used and significant estimates made by management, as well as evaluating the overall financial statement presentation. We believe that our audits provide a reasonable basis for our opinion.
In our opinion, the financial statements referred to above present fairly, in all material respects, the financial position of American Power Corp. (An Exploration Stage Company) as of September 30, 2011 and 2010, and the results of their operations and cash flows for the years then ended, and from inception (August 7, 2007) through September 30, 2011 in conformity with accounting principles generally accepted in the United States.
The accompanying financial statements have been prepared assuming the Company will continue as a going concern. As discussed in Note 2 to the financial statements, the Company has suffered recurring losses from operations, which raise substantial doubt about its ability to continue as a going concern. Management’s plans in regard to these matters are also described in Note 2. The financial statements do not include any adjustments that might result from the outcome of this uncertainty.
/s/ De Joya Griffith & Company, LLC
Henderson, Nevada
December 27, 2011
2580 Anthem Village Drive, Henderson, NV 89052
Telephone (702) 563-1600 ● Facsimile (702) 920-8049