SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Amendment to Application or Report filed
Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report: April 30, 2003
Accesspoint Corporation
(Exact name of registrant as specified in its charter)
Nevada 000-29217 95-4721385
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(State or other (Commission File Number) (IRS Employer
jurisdiction of Identification No.)
incorporation)
6171 W. Century Blvd. Suite 200 LA, CA 90045
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (310) 846-2500
Not Applicable
(Former name or former address, if changed since last report.)
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Item 4. Changes in Accountants
On April 4, 2003, in an email addressed to the controller of the registrant,
Lichter, Weil & Associates, independent auditors to the registrant, resigned.
During the past two years the audited financial statements of the registrant
prepared by Lichter, Weil & Associates contained an adverse opinion that
expressed that certain conditions indicated the Company might be unable to
continue as a going concern. The prior principal accountant's report on the
financial statement for either of the past two years did not contain a
disclaimer of opinion, nor were the opinions qualified or modified as to
uncertainty, audit scope, or accounting principles.
During the past two years, and the interim period since the date of the last
audit, December 31, 2001, there has been no disagreement with the former
accountant on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope of procedure.
In March 2003, the former accountant advised the registrant of the need to
expand the scope of its audit, that information had come to the accountant's
attention during the time period covered by the audit then under way, that if
further investigated, may have caused it to question management's
representations or the information contained within its financial statements.
Due to the accountant's resignation on April 4, 2003, concurrently with the
preliminary assessments of, and the commencement of, the additional work
required for an investigation, the accountant did not expand the scope of its
audit or conduct such further investigation beyond such preliminary steps.
Former accountant has furnished the registrant with a letter addressed to the
Commission stating that it agrees with the statements made by the registrant in
response to this Item 304(a).
The Audit Committee of the Board of Directors has approved the change of the
accountant and on April 25, 2003, the registrant engaged the firm of Mendoza
Berger & Company, LLP, Certified Public Accountants, as the principal accountant
to audit the registrant's financial statements. The Audit Committee of the Board
of Directors has approved the engagement of this firm as principal accountant.
During the registrant's two most recent fiscal years, or any subsequent interim
period, the registrant has not consulted the newly engaged accountant regarding
the application of accounting principles to a specified transaction, or the type
of audit opinion that might be rendered on the registrant's financial statements
nor has it consulted the newly engaged accountant regarding any matter that was
either the subject of a disagreement or a reportable event.
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 thereunto duly authorized.
Date: April 30, 2003 Accesspoint corporation
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By:
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William R. Barber
President
A. EXHIBITS
The following Exhibits are incorporated herein by reference or are filed
with this report as indicated below.
Exhibit No. Description
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16.0 Letter from Prior Principal Accountant