c251008k.htm
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 EARLIEST REPORTED EVENT: January 29, 2010
CHINA
NORTH EAST PETROLEUM HOLDINGS LIMITED
(Exact
name of Registrant as specified in its charter)
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Nevada
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000-49846
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87-0638750
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(State
or other jurisdiction
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(Commission
File Number)
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(IRS
Employer Identification
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of
incorporation)
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Number) |
445
Park Avenue, New York, New York 10022
(Address
of principal executive offices)
(212)
307-3568
(Registrant’s
telephone number, including area code)
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:
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o
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Written
communications pursuant to Rule 425 under the Securities
Act
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o
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Soliciting
material pursuant to Rule 14a-12 under the Exchange Act
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o
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Pre-commencement
communications pursuant to Rule 14d-2(b) under the Exchange
Act
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o
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Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange
Act
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Item
4.01 Canges in Rgistrant’s Certifying Accountant
On
February 4, 2010, China North East Petroleum Holdings Limited (the “Company”)
was notified that, effective January 29, 2010, the US Audit Practice of Jimmy CH
Cheung & Co., the Company’s independent registered public accounting firm
(“JCHC”), merged with Baker Tilly Hong Kong Limited (“BTHK”). In connection with
the merger, JCHC had resigned as the Company’s independent registered pubic
accounting firm and the Company with the approval of its Board of Directors has
engaged BTHK to continue as the Company’s independent registered public
accounting firm.
The audit
reports of JCHC on the financial statements of the Company as of and for the
years ended December 31, 2008 and December 31, 2007 did not contain an
adverse opinion or a disclaimer of opinion, and were not qualified or modified
as to uncertainty, audit scope or accounting principles.
During
the Company’s most two recent fiscal years ended December 31, 2008 and 2007
and through January 29, 2010, the Company did not consult with BTHK on
(i) the application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that may be rendered
on the Company’s financial statements, and BTHK did not provide either a written
report or oral advice to the Company that was an important factor considered by
the Company in reaching a decision as to any accounting, auditing, or financial
reporting issue; or (ii) the subject of any disagreement, as defined in
Item 304 (a)(1)(iv) of Regulation S-K and the related instructions, or
a reportable event within the meaning set forth in Item 304(a)(1)(v) of
Regulation S-K.
In
connection with the audits of the Company’s financial statements for the fiscal
years ended December 31, 2008 and 2007 and through the date of this Current
Report, there were: (i) no disagreements between the Company and JCHC on
any matters of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements, if not
resolved to the satisfaction of JCHC, would have caused JCHC to make reference
to the subject matter of the disagreement in their reports on the Company’s
financial statements for such years, and (ii) no reportable events within the
meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
The
Company has provided JCHC a copy of the disclosures in this Form 8-K and has
requested that JCHC furnish it with a letter addressed to the Securities and
Exchange Commission stating whether or not JCHC agrees with the Company’s
statements in this Item 4.01(a). A copy of the letter dated February 5,
2010, furnished by JCHC in response to that request is filed as
Exhibit 16.1 to this Form 8-K.
Item 9.01. Financial
Statements and Exhibits.
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16.1
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Letter
of Jimmy CH Cheung & Co., dated February 5,
2010
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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.
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CHINA
NORTH EAST PETROLEUM
HOLDINGS
LIMITED
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Date:
February 5, 2010
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By:
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/s/
Wang Hongjun
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Wang
Hongjun
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President,
Chairman and Chief Executive
Officer
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