Current Report Filing (8-k)
November 18 2020 - 5:14PM
Edgar (US Regulatory)
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): November 18, 2020
MOJO
Organics, Inc.
(Exact
name of registrant as specified in its charter)
Delaware
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000-55269
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26-0884348
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(State or other jurisdiction
of incorporation)
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(Commission
File Number)
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(I.R.S. Employer
Identification No.)
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185
Hudson Street, Floor 25
Jersey
City, New Jersey
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07302
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(Address
of principal executive offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code: 929-264-7944
(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:
[ ]
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Written
communications pursuant to Rule 425 under the Securities Act (17CFR 230.425)
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[ ]
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)
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[ ]
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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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[ ]
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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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Indicate
by check mark whether the registrant is an emerging growth company as defined in Rule 405 of the Securities Act of 1933 (§230.405
of this chapter) or Rule 12b-2 of the Securities Exchange Act of 1934 (§240.12b-2 of this chapter).
Emerging
growth company [ ]
If
an emerging growth company, indicate by check mark if the registrant has elected not to use the extended transition period for
complying with any new or revised financial accounting standards provided pursuant to Section 13(a) of the Exchange Act. [ ]
Securities
registered pursuant to Section 12(b) of the Act: None
SECTION
4- Matters Related to Accountants and Financial Statements
Item
4.01 Changes in Registrant’s Certifying Accountant.
On
November 18, 2020, the Company engaged Boyle CPA, LLC (the “New Accountant”) as the Company’s independent registered
public accounting firm and dismissed MSPC Certified Public Accountants and Advisors, P.C. (the “Former Accountant”)
as the Company’s independent registered public accounting firm. The engagement of the New Accountant was approved by the
Company’s Audit Committee.
The
Former Accountant’s audit report on the financial statements of the Company for the years ended December 31, 2019 and 2018
contained no adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting
principles.
For
the years ended December 31, 2019 and 2018, and through the interim period ended November 30, 2020, there were no “disagreements”
(as such term is defined in Item 304 of Regulation S-K) with the Former Accountant 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 the
Former Accountant would have caused them to make reference thereto in their reports on the financial statements for such periods.
For
the years ended December 31, 2019 and 2018, and through the interim period ended November 30, 2020, there were no “reportable
events” (as such term is defined in Item 304 of Regulation S-K).
Prior
to retaining the New Accountant, the Company did not consult with the New Accountant regarding either: (i) the application of
accounting principles to a specified transaction, either contemplated or proposed, or the type of audit opinion that might be
rendered on the Company’s financial statements; or (ii) any matter that was the subject of a “disagreement”
or a “reportable event” (as those terms are defined in Item 304 of Regulation S-K).
On
November 18, 2020, the Company provided the Former Accountant with its disclosures in the Current Report on Form 8-K disclosing
the dismissal of the Former Accountant and requested in writing that the Former Accountant furnish the Company with a letter addressed
to the Securities and Exchange Commission stating whether or not they agree with such disclosures. The Former Accountant’s
response is filed as an exhibit to this Current Report on Form 8-K.
SECTION
9 – Financial Statements and Exhibits
Item
9.01 Financial Statements and Exhibits.
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.
MOJO
Organics, Inc.
/s/
Glenn Simpson
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Glenn
Simpson
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Chairman
& CEO
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Date:
November 18, 2020
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