SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934
August 1, 2011
Date of Report (Date of earliest event reported)
FOREVERGREEN WORLDWIDE CORPORATION
(Exact name of registrant as specified in its charter)
Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrants Certifying Accountant
On August 1, 2011, ForeverGreen Worldwide Corp. (the Company) dismissed Morrill & Associates, LLC as our independent registered public accounting firm. Morrill & Associates, LLC had audited our financial statements for the fiscal years ended December 31, 2010 and 2009 and its report, dated June 3, 2011, was modified only as to the uncertainty of our ability to continue as a going concern. Except for this modification, the report did not contain an adverse opinion, disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles.
Our board of directors approved the dismissal of Morrill & Associates, LLC and there were no disagreements between the Company and Morrill & Associates, LLC on any matter regarding accounting principles or practices, financial statement disclosure, or auditing scope or procedure during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal.
There were no reportable events (as that term is used in Item 304(a)(1)(v) of Regulation S-K) between the Company and Morrill & Associates, LLC occurring during the two fiscal years ended December 31, 2010 and 2009 or any subsequent interim period preceding the date of dismissal.
On August 1, 2011, the Company engaged Sadler, Gibb & Associates, Certified Public Accountants, as our independent registered public accounting firm. The decision to engage Sadler, Gibb & Associates was approved by our board of directors and during the two most recent fiscal years ended December 31, 2010 and 2009, and through the date of engagement, neither we nor anyone on our behalf consulted with Sadler, Gibb & Associates regarding either:
(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 our financial statements, and neither a written report was provided to us nor oral advice was provided that Sadler, Gibb & Associates concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or
(ii) any matter that was either the subject of a disagreement or a reportable event.
We provided a copy of this Current Report on Form 8-K to Morrill & Associates, LLC prior to filing this report and we requested that Morrill & Associates, LLC furnish a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the statements made in this report. Morrill & Associates, LLC has furnished the requested letter and it is attached as exhibit 16.1
Section 9 Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits