- Current report filing (8-K)
10 Novembre 2008 - 6:32PM
Edgar (US Regulatory)
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 5,
2008
CHINA
GROWTH DEVELOPMENT, INC.
(Exact
name of registrant as specified in Charter)
Delaware
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333-109548
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13-4204191
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(State
or other jurisdiction of
incorporation
or organization)
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(Commission
File No.)
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(IRS
Employee Identification No.)
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927
Canada Court
City of
Industry, California 91748
(Address
of Principal Executive Offices)
(626)
581-9069
(Issuer
Telephone number)
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):
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Written
communications pursuant to Rule 425 under the Securities Act (17 CFR
230.425)
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act (17 CFR
240.14a-12)
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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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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR
240.13e-4(c))
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Item
4.01 Changes in Registrant's Certifying Accountant.
(a)
Dismissal of Previous Independent Registered Public Accounting Firm
i. On
November 5, 2008, the Board of Directors (the "Board") of China Growth
Development, Inc. (the "Company") dismissed United International Accountancy
Corp. ("UIAC") as the Company’s independent registered public accounting
firm.
ii. The
Company’s Board of Directors participated in and approved the decision to change
our independent registered public accounting firm.
iii.
UIAC's reports on our financial statements for fiscal years 2007 and 2006 and
during the subsequent interim period through November 10, 2008 did not contain
an adverse opinion or a disclaimer of opinion, nor were they qualified or
modified as to uncertainty, audit scope, or accounting principles.
iii.
During the Company’s most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, there were no disagreements on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedures, which disagreements if not resolved to their satisfaction
would have caused them to make reference in connection with UIAC’s opinion to
the subject matter of the disagreement.
iv.
During the Company’s most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, there had been no reportable events with the
Company as set forth in Item 304(a)(i)(v) of Regulation S-K.
v. The
Company requested that UIAC furnish it with a letter addressed to the SEC
stating whether or not it agrees with the above statements. However,
UIAC has become unreachable and that the Company was unable to obtain such
letter after making numerous attempts with UIAC. Therefore, no such
letter was attached with this filing.
(b)
Engagement of New Independent Registered Public Accounting Firm
i.
On November 5, 2008, the Board appointed KCCW Accountancy Corp. (“KCCW”)
as the Company’s new independent registered public accounting firm. The
decision to engage KCCW was approved by the Company’s Board of Directors
on
November
5, 2008.
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ii.
During the most recent two (2) fiscal years and the subsequent interim
period through November 10, 2008, the Company did not consult with KCCW
regarding (1) the application of accounting principles to a specified
transaction, (2) the type of audit opinion that might be rendered on the
Company’s financial statements, or (3) any matter that was the subject of
a disagreement between the Company and its predecessor auditor as
described in Item 304(a)(1)(iv) or a reportable event as described in Item
304(a)(1)(v) of Regulation S-K.
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Item
9.01 Financial Statements and Exhibits.
a)
Financial Statements
None.
b)
Exhibits
None.
SIGNATURES
Pursuant
to the requirements of the Securities Exchange Act of 1934, the Registrant has
duly caused this Report on Form 8-K to be signed on its behalf by the
undersigned hereunto duly authorized.
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CHINA
GROWTH DEVELOPMENT, INC.
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Date: November
10, 2008
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By:
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/s/
Sam Liu
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Sam
Liu
Chief
Executive Officer
Chief
Financial Officer
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Grafico Azioni China Growth Development (CE) (USOTC:CGDI)
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