UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, D.C. 20549


FORM 8-K/A


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 26, 2014


[f8ka_122614auditorchange001.jpg]


 

AlphaPoint Technology, Inc.

(Exact name of registrant as specified in its charter)


 

 

 

 

 

Delaware

 

000-54502

 

26-3748249

(state or other jurisdiction of incorporation)

 

(Commission File Number)

 

(IRS Employer Identification Number)


 

 

 

6371 Business Blvd. Suite 200

Sarasota, FL

 


34240

(address of principal executive offices)

 

(zip code)


 

9419078822

(registrant’s telephone number, including area code)


 




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))



EXPLANATORY NOTE

AlphaPoint Technology, Inc. (the “Company”) filed a current report on Form 8-K on January 22, 2015 (the “Original 8-K”) regarding a change in the Company’s Independent Auditors.  The Original 8-K stated that DKM reported “that there was substantial doubt about the Company’s ability to continue as a going concern.”  However, the audit reports on the 2013 and 2012 financial statements stated only “that there was doubt about the Company’s ability to continue as a going concern,” not “substantial” doubt.  Therefore, we removed the word “substantial” from Item 4.01, paragraph (1)(b), below.


ITEM 4.01. Changes in Registrant’s Certifying Accountant


(1) Previous Independent Auditors:


a.

On December 26, 2014, the Company elected to not re-appoint DKM Certified Public Accountants (“DKM”) as its independent accountant.


b.

DKM’s report on the financial statements for the years ended December 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 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 review of financial statements of the quarterly period September 30, 2014, there have been no disagreements with DKM 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 DKM, would have caused them to make reference thereto in their report on the financial statements. During the interim period through December 26, 2014, there have been no disagreements with DKM 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 DKM would have caused them to make reference thereto in their report on the financial statements.


d.

We have authorized DKM to respond fully to the inquiries of the successor accountant.


e.

During the interim period through December 26, 2014, there have been no reportable events with us as set forth in Item 304(a)(1)(iv) of Regulation S-K.


f.

The Company provided a copy of the foregoing disclosures to DKM prior to the date of the filing of this Report and requested that DKM furnish 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.


(2) New Independent Accountants:


a.

On December 26, 2014 the Company engaged Green & Company CPA’s of Tampa, Florida, as its new registered independent public accountant. During the years ended December 31, 2013, and 2012, and prior to December 26, 2014 (the date of the new engagement), we did not consult with Green & Company CPA’s 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 Green & Company CPA’s, in either case where  written or oral advice provided by Green & Company CPA’s 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


 

 

NUMBER

EXHIBIT

16.1

Letter from DKM Certified Public Accountants, dated December 26, 2014, regarding Change in Certifying Accountant. (Filed as Exhibit 16.1 to the current report on Form 8-K filed January 22, 2015)




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.


 

 

 

AlphaPoint Technology, Inc.

 

 

 

 

Dated:  January 23, 2015

/s/ GARY MACLEOD

 

Gary Macleod

 

Chief Executive Officer