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ITEM 4.01 CHANGES IN REGISTRANT’S CERTIFYING ACCOUNTANT.
Dismissal of Anton & Chia, LLP (“Anton & Chia”).
On July 22, 2014 (the Dismissal Date), the Board of Directors of United Cannabis Corporation (the Registrant) determined to dismiss Anton & Chia, its independent registered public accounting firm.
The report of Anton & Chia on the audited financial statements of the Registrant for the fiscal years ended December 31, 2013 and December 31, 2012 did not contain any adverse opinion or disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit scope or accounting principles, except a going concern qualification on the Registrants financial statements for the fiscal years ended December 31, 2013 and December 31, 2012.
During the Registrants two most recent fiscal years, the subsequent interim periods thereto, and through the Dismissal Date, there were no disagreements (as defined in Item 304 of Regulation S-K) with Anton & Chia 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 Anton & Chia, would have caused it to make reference in connection with its opinion to the subject matter of the disagreement. Further, during the Registrants two most recent fiscal years, the subsequent interim periods thereto, and through the Dismissal Date, there were no reportable events (as defined in Item 304(a)(1)(v) of Regulation S-K).
The Registrant provided Anton & Chia with a copy of this Report prior to its filing with the Securities and Exchange Commission (the SEC) and requested Anton & Chia to furnish the Registrant with a letter addressed to the SEC, stating whether or not it agrees with the statements made above and, if not, stating the respects in which they do not agree. A copy of such letter will be filed by amendment once it is received.
Engagement of Cutler & Co., LLC (Cutler)
On July 22, 2014 (the Engagement Date), the Registrants Board of Directors approved the appointment of Cutler as the Registrants independent registered public accounting firm. During the Registrants two most recent fiscal years, the subsequent interim periods thereto, and through the Engagement Date, neither the Registrant nor anyone on its behalf consulted Cutler regarding either (1) the application of accounting principles to a specified transaction regarding the Company, either completed or proposed, or the type of audit opinion that might be rendered on the Companys financial statements; or (2) any matter regarding the Company that was either the subject of a disagreement (as defined in Item 304(a)(1)(iv) of Regulation S-K and related instructions to Item 304 of Regulation S-K) or a reportable event (as defined in Item 304(a)(1)(v) of Regulation S-K).
ITEM 9.01 FINANCIAL STATEMENTS AND EXHIBITS.