FindEx.com, Inc. Form 8-K
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 22, 2005


FINDEX.COM, INC.

(Exact name of registrant as specified in its charter)


Nevada
000-29963
88-0379462
(State or other jurisdiction
(Commission
(I.R.S. Employer
of incorporation)
File Number)
Identification No.)
 
11204 Davenport Street, Suite 100, Omaha, Nebraska
68154
(Address of principal executive offices)
(Zip Code)


Registrant’s telephone number, including area code: (402) 333-1900

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)) 
 

Section 4 - Matters Related to Accountants and Financial Statements

Item 4.01. Changes in Registrant’s Certifying Accountant.

On December 22, 2005, upon recommendation and resolution of its Audit Committee, the Board of Directors of FindEx.com, Inc. (the “Company”) (i) dismissed Chisholm, Bierwolf & Nilson, P.C. (“CB&N”) as its principal independent accountants for the fiscal year ending December 31, 2005, and (ii) engaged Brimmer, Burek & Keelan, LLP as its new principal independent accountants for the fiscal year ending December 31, 2005. CB&N was so advised in writing on December 23, 2005.

The reports of CB&N on the Company’s consolidated financial statements for the fiscal years ended December 31, 2004 and 2003 did not contain any adverse opinion or disclaimer of opinion nor were they qualified or modified as to uncertainty, audit scope or accounting principles.

During the Company’s fiscal years ended December 31, 2004 and 2003 and the subsequent interim period through December 22, 2005, there were no disagreements with CB&N 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 CB&N would have caused it to make reference thereto in its reports on the Company’s financial statements for such fiscal periods.

On December 23, 2005 the Company provided CB&N with a copy of the disclosures made herein and requested CB&N furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it agreed with the above statements made by the Company pursuant to the requirements of Item 304(a) of Regulation S-B, and, if not, stating the respects in which it does not agree. A copy of CB&N’s letter is not available at this time and the Company has requested that CB&N provide such a letter within ten business days of this filing. A copy of the letter will be filed as an amendment to this Form 8-K no later than two business days following its receipt by the Company.

SIGNATURE

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.

Date: December 29, 2005
FINDEX.COM, INC.
 
   
By: /s/ Steven Malone
   
Steven Malone
   
President & Chief Executive Officer