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EX-16.1 - EXHIBIT 16.1 - Investview, Inc.v464041_ex16-1.htm

 

UNITED STATES

SECURITIES AND EXCHANGE COMMISSION

Washington, DC 20549

 

FORM 8-K

 

CURRENT REPORT

Pursuant to Section 13 OR 15(d) of the Securities and Exchange Act of 1934

 

Date of Report (Date of earliest reported): April 7, 2017

 

INVESTVIEW, INC.

 (Exact name of registrant as specified in charter)

 

Nevada   000-27019   87-0369205

(State or Other Jurisdiction

of Incorporation or Organization)

  (Commission File Number)   (IRS Employer Identification No.)

 

12 South 400 West

Salt Lake City, Utah 84101

 (Address of Principal Executive Offices) (Zip Code)

 

Registrant’s Telephone Number, including area code:  888-217-8720

 

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):

 

o Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425)

 

o Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12)

 

o Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b))

 

o Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13e-4(c))

 

 

 

 

Item 4.01Change in Registrants Certifying Accountant

 

Previous independent registered public accounting firm

 

On April 7, 2017 (the “Dismissal Date”), Investview, Inc. (the “Company”) advised Liggett & Webb PA (the “Former Auditor”) that it was dismissed as the Company’s independent registered public accounting firm. The decision to dismiss the Former Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors on April 7, 2017. The report of the Former Auditor on the Company’s financial statements for the year ended March 31, 2016 did not contain an adverse opinion or disclaimer of opinion, and such reports were not qualified or modified as to uncertainty, audit scope, or accounting principle except that such audit contained an explanatory paragraph, which noted that there was substantial doubt about the Company’s ability to continue as a going concern.

 

During the year ended March 31, 2016 and through the Dismissal Date, the Company has not had any disagreements with the Former Auditor on any matter of accounting principles or practices, financial statement disclosure or auditing scope or procedure, which disagreements, if not resolved to the Former Auditor’s satisfaction, would have caused them to make reference thereto in their reports on the Company’s financial statements for such years.

 

During the year ended March 31, 2016 and through the Dismissal Date, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K.

 

The Company has requested that our Former Auditor furnish us with a letter addressed to the Securities and Exchange Commission stating whether it agrees with the above statements. A copy of this letter is attached hereto to this Form 8-K as Exhibit 16.1.

 

New independent registered public accounting firm

 

On April 7, 2017 (the “Engagement Date”), the Company engaged Haynie & Company (“New Auditor”) as its independent registered public accounting firm for the Company’s fiscal year ended March 31, 2017. The decision to engage the New Auditor as the Company’s independent registered public accounting firm was approved by the Company’s Board of Directors.

 

During the two most recent fiscal years and through the Engagement Date, the Company has not consulted with the New Auditor regarding either:

 

1.application of accounting principles to any specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements, and neither a written report was provided to the Company nor oral advice was provided that the New Auditor concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

 

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

  

Item 9.01Financial Statements and Exhibits.

 

(a) Financial statements of businesses acquired.

 

Not applicable

 

(b) Pro forma financial information.

 

Not applicable

 

(c)        Shell company transactions.

 

Not applicable

 

(d) Exhibits

 

Exhibit No.

Description of Exhibit

   
16.1

Letter from Liggett & Webb PA

 

 

 

 

SIGNATURES

 

Pursuant to the requirements of the Securities Exchange Act 1934, the registrant has duly caused this report to be signed on its behalf by the undersigned, thereunto duly authorized.

 

  INVESTVIEW, INC.
     
Date: April 11, 2017 By: /s/ William Kosof
Salt Lake City, Utah Name: William Kosoff
  Title:  Acting Chief Executive Officer