SECURITIES & 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) January 22, 2007
Exact Name of Registration as Specified in Charter:
Siclone Industries, Inc.
State of Other Jurisdiction of Incorporation: Delaware
Commission File Number: 000-25809
IRS Employer Identification Number: 87-0426999
Address and Telephone Number of Principle Executive Offices:
378 North Main, #124; Layton, UT 84041
(801) 273-9300
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Item 4. 01 Change in Registrant's Certifying Accountant
HJ & Associates, LLC ("HJ") conducted audits of the financial
statements of the Registrant for the calendar years ended December 31, 2005, and
2004. These financial statements accompanied the Registrant's 10-KSB Annual
Report for the year ended December 31, 2005 that was previously filed with the
Securities and Exchange Commission and which is incorporated herein by
reference.
The reports of Siclone Industries, Inc., ("the Company") on the
financial statements as of and for the fiscal year ended December 31, 2005, did
not contain any adverse opinion or disclaimer of opinion and was not qualified
or modified as to uncertainty, audit scope, or accounting principles, except
that HJ issued an explanatory paragraph in its fiscal 2005 and 2004 reports as
to the Company's ability to continue as a going concern.
During the years ended December 31, 2005 and 2004 and the subsequent
interim period, there were no disagreements with HJ on any matter of accounting
principles or practices, financial statement disclosure, or auditing scope or
procedure, which if not resolved to HJ's satisfaction,
would have caused it to make reference to the subject matter in connection with
its report on the Company's financial statements for such years; and there were
no reportable events as defined Item 304(a)(iv)(B) of Regulations S-B.
Upon receiving notification from HJ that they had decided to decline
re-election or reappointment as the independent accountants for the Company, the
Board of Directors deemed it in the best interest of the shareholders to engage
the firm Child, Van Wagoner & Bradshaw, PLLC ("CVB").
On January 22, 2007, the Board of Directors approved the change of
auditors from HJ to CVB to conduct an audit of its financial statements as of
and for the year ended December 31, 2006. During the two most recent fiscal
years December 31, 2005 and 2004, and through December 31, 2006, the Company has
not consulted with Child, Van Wagoner & Bradshaw, PLLC ("CVB") regarding (i) 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 no written report or oral advice was
provided to the Company by concluding there was an important factor to be
considered by the Company in reaching a decision as to an accounting, auditing
or financial reporting issue; or (ii) any matter was either the subject of a
disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-K
and the related instructions thereto, or a reportable event, as that term is
defined in Item 304(a)(1)(v) of Regulation S-K.
The Company, has provided a copy of this disclosure to HJ in compliance
with the provisions of Item 304 (a)(3) of Regulation S-B. See Exhibit 16.1
Letter from Accountant's Firm to the Securities and Exchange Commission dated
January 22, 2007.
Item 7. Financial Statements and Exhibits.
Exhibits:
16.1 Letter from HJ & Associates, LLC
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
registrant has duly caused this report to be signed on its behalf by the
undersigned hereunto duly authorized.
Date: January 22, 2007 Siclone Industries, Inc.
/s/ Paul Adams
President and Director