Attached files

file filename
EX-16 - LETTER REGARDING CHANGE IN CERTIFYING ACCOUNTANT - TORtec Group Corpchangeinaccountantshmmltrfeb.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


February 28, 2013

Date of Report

GEO POINT RESOURCES, INC.

(Exact name of Registrant as specified in its Charter)



Nevada

333-184578

45-5593622

(State or Other Jurisdiction of

(Commission File Number)

(I.R.S. Employer Identification No.)

Incorporation)

 

 


1306 E. Edinger Ave., #C

Santa Ana, California 92705

 (Address of Principal Executive Offices)


(714) 665-8777

(Registrant’s Telephone Number, including area code)


N/A

 (Former name or 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 (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 14-a-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))





 

1






Item 4.01   Changes in Registrant’s Certifying Accountant.


Effective as of February 28, 2013, the Board of Directors of Geo Point Resources, Inc., a Nevada corporation (the “Company”), resolved to dismiss Hansen, Barnett & Maxwell, PC as the Company’s independent accountant. With the exception of a “going concern” qualification, the reports of Hansen, Barnett & Maxwell, PC on the financial statements of the Company for the years ended March 31, 2012, and 2011, contained no adverse opinion or any disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope or accounting principles.  


During the periods ended March 31, 2012, and 2011, and through the interim period preceding such termination, there were no disagreements with the former accountant on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the former accountant, would have caused it to make reference to the subject matter of the disagreements in connection with its reports.  Further, there were no “reportable events,” as described in Item 304(a)(1)(iv) of Regulation S-K of the Securities and Exchange Commission (the “SEC”) promulgated under the Securities Exchange Act of 1934, as amended (the “Exchange Act”).


Effective as of February 28, 2013, the Company engaged Mantyla McReynolds LLC to audit its financial statements for the year ended March 31, 2013.  During the Company’s two most recent fiscal years, and any subsequent interim period prior to engaging Mantyla McReynolds LLC, neither the Company nor anyone on its behalf consulted the newly engaged accountant regarding:


either the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that the new accountant concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or


any matter that was either the subject of a disagreement (as defined in  paragraph 304(a)(1)(iv) and the related instructions to Item 304 of Regulation S-K or a reportable event (as described in paragraph 304(a)(1)(v) thereof).


We have provided Hansen, Barnett & Maxwell, PC, with a copy of the disclosure provided under this Item of this Current Report and have advised them to provide us with a letter addressed to the SEC as to whether they agree or disagree with the disclosures made herein.  A copy of their response is attached hereto and incorporated herein by this reference.  See Item 9.01 of this Current Report.


Item 9.01  Financial Statements and Exhibits.


(d)  Exhibits.


Exhibit No.

Description of Exhibit


16

Letter re change in certifying accountant.






2





SIGNATURES


Pursuant to the requirements of the Securities and Exchange Act of 1934, the Registrant has duly caused this Current Report to be signed on its behalf by the undersigned hereunto duly authorized.


GEO POINT RESOURCES, INC.


Date:

February 28, 2013

 

By:

/s/ William C. Lachmar

 

 

 

 

William C. Lachmar

 

 

 

 

President, CEO, Chief Financial Officer, Treasurer, Controller and Sole Director




3