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): May 18, 2018 (May 16, 2018)

 

QUANTUM MATERIALS CORP.
(Exact name of registrant as specified in its charter)

 

Nevada   000-52956   20-8195578

(state or other jurisdiction

of incorporation)

 

(Commission

File Number)

 

(IRS Employer

Identification Number)

 

3055 Hunter Road

San Marcos, TX

  78666
(address of principal executive offices)   (zip code)

 

512-245-6646
(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 (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-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

 

     

 

 

ITEM 4.01. Changes in Registrant’s Certifying Accountant

 

(1) Previous Independent Auditors :

 

a.   On May 16, 2018, the Company notified KCCW Accountancy Corp. (“KCCW”), the Company’s independent accountants, that it will not be asked to certify the financial statements of the Company for the year ended June 30, 2018.
     
b.   KCCW’s report on the financial statements for the year ended June 30, 2017 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting.
     
c.   Our Board of Directors participated in and approved the decision to change independent accountant. Through the period covered by the audited financial statements for the year ended June 30, 2017, there have been no disagreements with KCCW 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 KCCW, would have caused them to make reference thereto in their report on the financial statements. Through the date of this report, there have been no disagreements with KCCW 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 KCCW would have caused them to make reference thereto in their report on the financial statements.
     
d.   We have authorized KCCW to respond fully to the inquiries of the successor accountant.
     
e.   During the interim period through May 16, 2018, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.
     
f.   The Company provided a copy of the foregoing disclosures to KCCW prior to the date of the filing of this Report and requested that KCCW furnish a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.

 

(2) New Independent Accountants:

 

a.   In May 2018, the Company’s board approved engaging RBSM LLP (“RBSM”) as its new registered independent public accountant. During the years ended June 30, 2017, and 2016, and prior to May 16, 2018 (the date of the new engagement), we did not consult with RBSM regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company’s financial statements by RBSM, in either case where written or oral advice provided by RBSM would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively).

 

     

 

 

Item 9.01. Financial Statements and Exhibits.

 

Exhibit   Description
     
16.1   Letter of KCCW Accountancy Corp. (filed herewith).

 

     

 

 

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.

 

  QUANTUM MATERIALS CORP.
 
Dated: May 18, 2018 /s/ Stephen Squires
  STEPHEN SQUIRES
  Chief Executive Officer

 

     

 

 

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