UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
D.C. 20549
FORM
8-K/A
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 7, 2009
Advanced
Environmental Recycling Technologies, Inc.
(Exact
name of registrant as specified in its charter)
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Delaware
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1-10367
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71-0675758
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(State
or other jurisdiction
of
incorporation or organization)
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(Commission
File Number)
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(I.R.S.
Employer Identification No.)
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914
N Jefferson Street
Springdale,
Arkansas
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72764
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(Address
of Principal Executive Offices)
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(Zip
Code)
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Registrant’s
telephone number, including area code (479) 756-7400
Not
Applicable
(Former
name and 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:
[ ] 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.
On
January 7, 2009, Tullius Taylor Sartain & Sartain LLP, the prior independent
registered public accounting firm of Advanced Environmental Recycling
Technologies, Inc. (the “Company”), and Hogan & Slovacek, P.C. merged their
operations to become HoganTaylor, LLP (“HoganTaylor”). The respective
employees, partners and shareholders of the merged firms have become employees
and partners of HoganTaylor, which will continue the practices of each of the
merged firms. Consequently, HoganTaylor has assumed the role of the
independent registered public accounting firm of the Company. The audit
committee of the board of directors has approved the continued engagement of the
firm.
As this
is a combination of the two existing accounting firms and their respective
practices, there was no resignation of the predecessor firm. Also, as
this is a newly created firm, there have been no pre-engagement consultations or
contacts with HoganTaylor.
The
reports of Tullius Taylor Sartain & Sartain LLP regarding the Company’s
financial statements for the fiscal years ended December 31, 2007 and 2006 did
not contain any adverse opinion or disclaimer of opinion and were not qualified
or modified as to uncertainty, audit scope or accounting
principles. During the years ended December 31, 2007 and 2006, and
during the period from December 31, 2007 through January 7, 2009, there were no
disagreements with Tullius Taylor Sartain & Sartain LLP on any matter of
accounting principles or practices, financial statement disclosure or auditing
scope or procedures, which disagreements, if not resolved to the satisfaction of
Tullius Taylor Sartain & Sartain LLP would have caused it to make reference
to such disagreement in its report. Additionally, there were no reportable
events during those periods.
The
Company provided HoganTaylor as the successor to Tullius Taylor Sartain &
Sartain LLP with a copy of this Current Report on Form 8-K/A prior to its filing
with the Securities and Exchange Commission and requested that HoganTaylor, as
such successor, furnish the Company with a letter addressed to the Securities
and Exchange Commission stating whether it agrees with the above statements and,
if it does not agree, the respects in which it does not agree. A copy of
the letter, dated January 21, 2009, is filed as Exhibit 16.1 (which is
incorporated by reference herein) to this Current Report on Form
8-K/A.
ITEM
9.01 FINANCIAL
STATEMENTS AND EXHIBITS.
16.1 Letter
regarding change in certifying accountant.
SIGNATURE
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.
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ADVANCED
ENVIRONMENTAL RECYCLING
TECHNOLOGIES,
INC.
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Date:
January 21, 2009
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By:
/s/ JOE G.
BROOKS
Joe
G. Brooks,
Chairman
and Chief Executive
Officer
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