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EX-16.1 - LETTER FROM DNTW TORONTO LLP - HEALTH ADVANCE INC.f8k120813ex16i_healthadvance.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 Report (Date of earliest event reported):  December 8, 2013
 
Health Advance, Inc.
(Exact name of registrant as specified in its charter)
 
Wyoming
333-177122
46-0525223
(State or Other Jurisdiction
(Commission File
(IRS Employer
of Incorporation)
Number)
Identification Number)
 
3651 Lindell Rd. Suite D155
Las Vegas, NV, 89103
(Address of principal executive offices)(Zip Code)
 
702-943-0309
 (Registrants 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 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

Previous Independent Auditors:

(a)
On December 8, 2013, Health Advance, Inc. (the “Company”) dismissed the registered independent public accountant, DNTW Toronto LLP (“Old Auditor”).
   
(b)
Old Auditor's report on the financial statements for the years ended July 31, 2013 and 2012 contained no adverse opinion or disclaimer of opinion and was not qualified or modified as to audit scope or accounting, except that the report contained an explanatory paragraph stating that there was substantial doubt about the Company’s ability to continue as a going concern.
   
(c)
Our Board of Directors participated in and approved the decision to change independent accountants. Through the period covered by the financial audit for the years ended July 31, 2013, July 31, 2012 and through December 8, 2013 (date of dismissal), there have been no disagreements with Old Auditor 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 Old Auditor would have caused them to make reference thereto in their report on the financial statements.
   
(d)
We have authorized Old Auditor to respond fully to the inquiries of the successor accountant.
   
(e)
During the years ended July 31, 2013, July 31, 2012 and through December 8, 2013, there have been no reportable events with us as set forth in Item 304(a)(1)(v) of Regulation S-K.
   
(f)
The Company provided a copy of the foregoing disclosures to Old Auditor prior to the date of the filing of this Report and requested that Old Auditor furnish it with a letter addressed to the Securities & Exchange Commission stating whether or not it agrees with the statements in this Report. A copy of such letter is filed as Exhibit 16.1 to this Form 8-K.
 
New Independent Auditors:

On December 8, 2013, the Company engaged SRCO Professional Corporation, Chartered Accountant (“New Auditor”) as its new registered independent public accountant. During the years ended July 31, 2013, July 31, 2012 and prior to December 8, 2013. (the date of the new engagement), we did not consult with New Auditor regarding (i) the application of accounting principles to a specified transaction, (ii) the type of audit opinion that might be rendered on the Company’s financial statements by New Auditor, in either case where written or oral advice provided by New Auditor would be an important factor considered by us in reaching a decision as to any accounting, auditing or financial reporting issues or (iii) any other matter that was the subject of a disagreement between us and our former auditor or was a reportable event (as described in Items 304(a)(1)(iv) or Item 304(a)(1)(v) of Regulation S-K, respectively). 
 
Item 9.01 Financial Statements and Exhibits.
 
(d) Exhibits
 
Exhibit No.
 
Description
16.1
 
Letter from DNTW Toronto LLP, dated December 9, 2013, regarding Change in Certifying Accountant. (Filed herewith.)
 
 
 

 
 
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.
 
 
Health Advance, Inc.
     
Dated:  December 10, 2013
By:
/s/ Jordan Starkman
   
Name:  Jordan Starkman
   
Title:  President, Chief Executive Officer, Chief Financial Officer