Attached files
UNITED STATES
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): September 1, 2011
CREATIVE LEARNING CORPORATION
-----------------------------
(Exact name of Registrant as specified in its charter)
Delaware 000-52883 20-4456503
--------------------------- --------------------- ----------------------
(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
701 Market St., Suite 113
St. Augustine, FL 32095
--------------------------------------
(Address of principal executive offices, including Zip Code)
Registrant's telephone number, including area code: (904) 824-3133
--------------
N/A
------------------------------------------------
(Former name or former address if changed since last report)
Check 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)
[ ] Written communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange
Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-14(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01 Changes in Registrant's Certifying Accountant.
On September 1, 2011, Ronald Chadwick, PC resigned as the Company's
independent registered public accounting firm. The reports of Chadwick regarding
the Company's financial statements for the fiscal years ended September 30, 2010
or 2009 did not contain any adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles. During the years ended September 30, 2010 or 2009, and during the
period from September 30, 2010 through September 1, 2011, the date of
resignation, there were no disagreements with Chadwick on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Chadwick would have caused it to make reference to such disagreement in its
reports.
The Company provided Chadwick with a copy of this report on Form 8-K prior
to its filing with the Securities and Exchange Commission and requested that
Chadwick furnish the Company with a letter addressed to the Securities and
Exchange Commission stating whether it agrees with above statements and, if it
does not agree, the respects in which it does not agree. A copy of the letter
from Chadwick is filed as an exhibit to this report.
On September 14, 2011, the Company engaged Borgers & Cutler, CPA's as its
independent registered public accounting firm. Prior to engaging Borgers &
Cutler, the Company did not consult with Borgers & Cutler regarding the
application of accounting principles to a specific completed or contemplated
transaction or regarding the type of audit opinion that might be rendered by
Borgers & Cutler on the Company's financial statements, and Borgers & Cutler did
not provide any written or oral advice that was an important factor considered
by the Company in reaching a decision as to any accounting, auditing or
financial reporting issue.
Item 9.01 Exhibits
Exhibit
Number Description of Document
------ -----------------------
16 Letter regarding change in certifying accountant.
2
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.
Date: January 11, 2011.
CREATIVE LEARNING CORPORATION.
By: /s/ Brian Pappas
----------------------------------------
Brian Pappas, President
3
