Current Report Filing (8-k)
October 03 2014 - 9:55AM
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): October 1, 2014
______________
QMIS
Finance Securities Corporation
(Exact name of Company
as specified in its charter)
______________
Delaware |
000-53995 |
59-3270650 |
(State or
other jurisdiction
of
incorporation) |
(Commission
File
Number) |
(IRS Employer
Identification
No.) |
136-20
38th Ave. #3G
Flushing,
NY 11354
(Address of principal
executive offices) (Zip Code)
929-421-9748
Company’s
telephone number, including area code
Not
Applicable
(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 Company 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)) |
Section 4. Matters Related to Accountants
and Financial Statements
Item 4.01 Changes in Company's Certifying
Accountant.
(1) Previous Independent Registered
Public Accounting Firm
| (i) | On October
1, 2014 (the date of dismissal), QMIS Finance Securities Corporation (the “Company”)
dismissed its independent registered public accounting firm, VB&T Certified Public
Accountants, PLLC (“VB&T”). |
| (ii) | The
report of VB&T on the financial statements of the Company as of April 30, 2014 and
2013 and for the fiscal years then ended did not contain an adverse opinion or disclaimer
of opinion and were not qualified or modified as to uncertainty, audit scope or accounting
principles. |
| (iii) | The
decision to change independent registered public accounting firm was approved by the
Board of Directors of the Company. |
| (iv) | During
the Company’s two most recent fiscal year ended April 30, 2014 and 2013 and any
subsequent interim periods through the date of dismissal, (a) there were no disagreements
with VB&T on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedure, which disagreements, if not resolved to the
satisfaction of VB&T, would have caused it to make reference thereto in its reports
on the financial statements for such years and (b) there were no “reportable events”
as described in Item 304(a)(1)(v) of Regulation S-K. |
| (v) | On October
3, 2014, the Company provided VB&T with a copy of this Current Report and has requested
that it furnish the Company with a letter addressing to the United States Securities
and Exchange Commission stating whether it agrees with the above statements. A copy of
such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K. |
(2) New Independent
Registered Public Accounting Firm
On October
1, 2014, the Company, upon the Board of Directors’ approval, engaged Li and Company, PC (“LICO”) as its new
independent registered public accounting firm to audit and review the Company’s financial statements effective immediately.
During the two most recent fiscal years ended April 30, 2014 and 2013, and any subsequent period through the date hereof prior
to the engagement of LICO, neither the Company, nor someone on its behalf, has consulted LICO regarding:
| (i) | either:
the application of accounting principles to a specified transaction, either completed
or proposed; or the type of audit opinion that might be rendered on the Company’s
financial statements, and either a written report was provided to the Company or oral
advice was provided that the new independent registered public accounting firm concluded
was an important factor considered by the Company in reaching a decision as to the accounting,
auditing or financial reporting issue; or |
| (ii) | any
matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv)
of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation
S-K. |
Section 9. Financial
Statements and Exhibits
Item 9.01 Financial
Statements and Exhibits
(a) Financial Statements of Businesses
Acquired: None
(b) Pro-Forma Financial Statements:
None
(c) Exhibits:
Exhibit No. |
|
Description |
|
|
|
16.1 |
|
Letter from VB&T CPAs, PLLC addressing to the U.S. Securities
and Exchange Commission |
SIGNATURES
Pursuant to the
requirements of the Securities Exchange Act of 1934, the Company has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
|
QMIS Finance Securities Corporation |
|
|
|
Date: October 3, 2014 |
By: |
/s/ Chin, Yung Kong |
|
|
Chin, Yung Kong, Chief Executive Officer and Director |
Exhibit 16.1
October 3, 2014
United States Securities
and Exchange Commission
100 F Street, N.E.
Washington DC 20549-7561
Re: QMIS Finance Securities Corporation
Commission File
Number: 000-53995
Commissioners:
We have read Item
4.01 of Form 8-K dated October 3, 2014, of QMIS Finance Securities Corporation (the "Company") and are in agreement
with the statements contained therein insofar as they relate to our dismissal and our audits of consolidated balance sheets of
Spare Backup, Inc. (the "Company") as of December 31, 2012, and the related consolidated statements of operations, stockholders'
deficit, and cash flows for the year then ended.
Very truly
yours,
/s/ VB&T
Certified Public Accountants, PLLC
VB&T
Certified Public Accountants, PLLC
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