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EX-16.1 - LETTER ON CHANGE IN CERTIFYING ACCOUNTANT - RumbleOn, Inc. | svtc_ex161.htm |
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): December 16,
2016
Smart Server, Inc.
(Exact name of registrant as specified in its charter)
Nevada
(State or Other Jurisdiction of
Incorporation)
000-55182
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46-3951329
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(Commission File
Number)
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(I.R.S. Employer Identification
No.)
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4521 Sharon Road
Suite 370
Charlotte, North Carolina
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28211
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(Address of Principal Executive Offices)
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(Zip Code)
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(980)
297-2000
(Registrant’s Telephone Number, Including Area
Code)
(Former Name or Former Address, If Changed Since Last
Report)
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:
☐
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-4(c)
under the Exchange Act (17 CFR 240.13e-4 (c))
Item 4.01. Changes in Registrant’s
Certifying Accountant.
(a)
On
December 16, 2016, the Board of Directors of Smart Server, Inc.
(the “Company”) approved the dismissal of Seale and
Beers, CPAs (“Seale and Beers”) as the Company’s
independent registered public accounting firm, effective December
16, 2016.
Seale
and Beers audited the Company’s financial statements for the
years ended November 30, 2015 and November 30, 2014. Seale and
Beers’ reports on the Company’s financial statements
for the years ended November 30, 2015 and November 30, 2014 did not
contain any adverse opinion or disclaimer of opinion, nor were the
reports qualified or modified as to uncertainty, audit scope or
accounting principles. However, the Seale and Beers’ reports
on the Company’s financial statements for the years ended
November 30, 2015 and November 30, 2014 each contained an
explanatory paragraph noting there was substantial doubt as to the
Company’s ability to continue as a going
concern.
In
connection with Seale and Beers' audit of the Company’s
financial statements for the fiscal years ended November 30, 2015
and November 30, 2014 and through the subsequent interim period
ended December 16, 2016, the Company has had no disagreement with
Seale and Beers on any matter of accounting principles or
practices, financial statement disclosure or auditing scope or
procedure, which disagreement, if not resolved to the satisfaction
of Seale and Beers, would have caused Seale and Beers to make a
reference to the subject matter of the disagreements in connection
with its reports on the financial statements for the fiscal year
ended November 30, 2015 and November 30,
2014.
The
Company provided Seale and Beers a copy of this report and
requested a letter addressed to the Securities and Exchange
Commission stating whether it agrees with the statements made by
the Company in this report and, if not, stating the respects in
which it does not agree. A copy of such letter is
attached as Exhibit 16.1 to this report.
(b)
On December 20,
2016, the Company’s Board of Directors also approved the
engagement of Scharf Pera & Co., PLLC (“Scharf
Pera”) as the Company’s independent registered
public accounting firm for the fiscal year ending December 31,
2016. The engagement of Scharf Pera is effective
December 20, 2016. During the fiscal years ended November 30, 2014
and November 30, 2015, and the subsequent interim period through
December 20, 2016, neither the Company nor anyone on its behalf
consulted with Scharf Pera regarding either (i) the application of
accounting principles to a specific completed or proposed
transaction or the type of audit opinion that might be rendered on
the Company’s financial statements, and Scharf Pera did not
provide written reports 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 during such
periods or (ii) any matter that was either the subject of a
disagreement (as defined in Item 304(a)(i)(iv) of Regulation S-K
and related instructions to such item) or a reportable event (as
described in Item 304(a)(i)(v) of Regulation S-K).
Item 9.01. Financial Statements and Exhibits.
(d)
Exhibits
Exhibit
No.
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Description
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Letter from Seale and Beers,
CPAs
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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.
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SMART
SERVER, INC.
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Date: December 21,
2016
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By:
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/s/
Steven
R. Berrard
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Steven R.
Berrard
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Interim Chief
Financial Officer and Secretary
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3
EXHIBIT INDEX
Exhibit
No.
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Description
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Letter from Seale and Beers,
CPAs
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