FindEx.com, Inc. Form 8-K/A
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 22, 2005
FINDEX.COM,
INC.
(Exact
name of registrant as specified in its charter)
|
Nevada
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000-29963
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88-0379462
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(State
or other jurisdiction
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(Commission
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(I.R.S.
Employer
|
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of
incorporation)
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File
Number)
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Identification
No.)
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11204
Davenport Street, Suite 100, Omaha, Nebraska
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68154
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(Address
of principal executive offices)
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(Zip
Code)
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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 presented CB&N with a dismissal letter which
contained 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 annexed hereto as
Exhibit 16.1 of this Form 8-K/A.
Section
9 - Financial Statements and Exhibits
Item
9.01. Financial
Statements and Exhibits.
(d)
Exhibits
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Exhibit
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Description
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16.1
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Letter
from Chisholm, Bierwolf, & Nilson, P.C., dated January 3, 2006
regarding change in certifying accountant.
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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.
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Date:
January 4, 2006
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FINDEX.COM,
INC.
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By:
/s/ Steven Malone
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Steven
Malone
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President
& Chief Executive Officer
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