UNITED
STATES
SECURITIES
AND EXCHANGE COMMISSION
Washington,
DC 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): February 1,
2021
COMMONWEALTH INCOME & GROWTH FUND V
(Exact
name of registrant as specified in its charter)
Commission
File Number: 333-108057
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Pennsylvania
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65-1189593
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(State
or other jurisdiction of incorporation or
organization)
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(I.R.S.
Employer Identification Number)
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4532 US Highway 19
Suite 200
New Port Richey, FL 34652
(Address,
including zip code, of principal executive offices)
(877)
654-1500
(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
(17CFR 240.14d-2(b))
☐ Pre-commencement
communications pursuant to Rule 13e-4(c) under the Exchange Act
(17CFR 240.13e-4(c))
Indicate by check mark whether the registrant is an emerging growth
company as defined in Rule 405 of the Securities Act of 1933
(§230.405 of this chapter) or Rule 12b-2 of the Securities
Exchange Act of 1934 (§240.12b-2 of this
chapter).
Emerging growth company ☐
If an
emerging growth company, indicate by check mark if the registrant
has elected not to use the extended transition period for complying
with any new or revised financial accounting standards provided
pursuant to Section 13(a) of the Exchange
Act. ☐
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Section
4 – Matters Related to Accountants and Financial
Statements
Item 4.01 Changes in Registrant’s Certifying
Accountant
On
February 1, 2021, the Partnership’s independent accountant
(“BDO”) declined to stand for re-appointment. During
this Partnership’s two most recent years ended December 31,
2019 and 2018, and during the subsequent interim reporting periods
through September 30, 2020, and the interim period through February
5, 2021, there were no disagreements with BDO on any matter of GAAP
or practices, financial statement disclosures, or auditing scope or
procedures, which disagreements (if not resolved to the
satisfaction of BDO) would have caused BDO to make reference to the
subject matter of the disagreement in connection with its reports,
and (2) no events of the type listed in paragraphs (A) through (D)
of item 304(a)(1)(v) of Regulation S-K.
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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, thereunto duly authorized.
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COMMONWEALTH
INCOME & GROWTH FUND V
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BY:
COMMONWEALTH INCOME & GROWTH FUND, INC., General
Partner
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February 5, 2021
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By: /s/
Kimberly A. Springsteen-Abbott
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Date
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Kimberly
A. Springsteen-Abbott
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Chief
Executive Officer
Commonwealth
Income & Growth Fund, Inc.
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