SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
Pursuant to Section 13 or 15(d) of The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
November 16, 2015
ADVANCED BIOMEDICAL TECHNOLOGIES, INC.
(Exact name of registrant as specified in its charter)
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)
3842-Orthopedic, Prosthetic, & Surgical Appliances & Supplies
(Standard Industrial Classification)
(Central Index Key)
350 Fifth Avenue, 59th Floor
New York, NY 10118
(Address of principal executive offices, including zip code)
(Registrant's telephone number, including area code)
(Former name or former address, if changed since last report.)
Copy of Communication to:
Befumo & Schaeffer, PLLC
PO Box 717
Culpeper, VA 22701
Phone: (202) 725-6733
Fax: (202) 478-2900
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):
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 Registrants Certifying Accountant
Advanced BioMedical Technologies, Inc. (we, our, us, the Company) was notified in writing that, effective from November 16, 2015, Baker Tilly Hong Kong Limited (BTHK), resigned as the independent registered public accounting firm of the Company and with the approval of the Companys Board of Directors, AWC (CPA) Limited (AWC) was then engaged as the Companys independent registered public accounting firm.
The audit reports of BTHK on the financial statements of the Company as of and for the years ended October 31, 2014 and 2013 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, except that the audit reports of BTHK for the financial statements of the Company as of October 31, 2014 and 2013 indicated uncertainty as to the Companys ability to continue as a going concern because the Company had working capital and stockholders deficits.
In connection with the audits of the Companys financial statements for the fiscal year ended October 31, 2014 and 2013 and through the date of this Current Report, there were: (i) no disagreements between the Company and BTHK 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 BTHK, would have caused BTHK to make reference to the subject matter of the disagreement in their reports on the Companys 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.
During the Companys two most recent fiscal years ended October 31, 2014 and 2013 and through November 16, 2015, the Company did not consult with AWC either 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 Companys financial statements, and AWC 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 even within the meaning set forth in Item 304(a)(1)(v) of Regulation S-K.
The Company has provided BTHK a copy of the disclosures in this Form 8-K and has requested that BTHK furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not BTHK agrees with the Companys statements above. A copy of the letter dated November 16, 2015, furnished by BTHK in response to that request is filed as Exhibit 16.1 to this Form 8-K.
Item 9.01 Financial Statements and Exhibits.
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.
Date: November 16, 2015
ADVANCED BIOMEDICAL TECHNOLOGIES, INC.
Director, Secretary and Chief Financial Officer