Current Report Filing (8-k)
August 06 2014 - 11:48AM
Edgar (US Regulatory)
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): August 4, 2014
Perk International Inc.
(Exact name of registrant as specified in its charter)
Nevada |
|
333-189540 |
|
46-2622704 |
(State
or other jurisdiction of incorporation) |
|
(Commission
File Number) |
|
(I.R.S.
Employer Identification No.) |
2470
East 16th Street
Brooklyn,
NY |
|
11235 |
(Address
of principal executive offices) |
|
(Zip
Code) |
Registrant’s telephone number, including area code: 888-648-9366
Ext. 2
___________________________________________________
(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:
☐ |
Written communications pursuant to Rule 425 under the Securities Act (17CFR 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 August 4, 2014, Silberstein Ungar, PLLC (the “Former Accountant”)
notified the Company that its principals joined the accounting firm of KLJ & Associates, LLP. As a result of the transaction,
on August 4, 2014, the Former Accountant resigned as the Company’s independent registered public accounting firm and the
Company engaged KLJ & Associates, LLP (the “New Accountant”) as the Company’s independent registered public
accounting firm. The engagement of the New Accountant was approved by the Company’s Board of Directors.
The Former Accountant’s audit reports on the financial statements
of the Company for the period from April 10, 2013 (Date of Inception) through May 31, 2013 contained no adverse opinion or disclaimer
of opinion, nor were they qualified or modified as to uncertainty, audit scope or accounting principles, except that the audit
reports on the financial statements of the Company for the period from April 10, 2013 (Date of Inception) through May 31, 2013
contained an uncertainty about the Company’s ability to continue as a going concern.
For the period from April 10, 2013 (Date of Inception) through May
31, 2013, and through the interim period ended August 4, 2014, there were no “disagreements” (as such term is defined
in Item 304 of Regulation S-K) with the Former Accountant on any matter of accounting principles or practices, financial statement
disclosure, or auditing scope or procedures, which disagreements if not resolved to the satisfaction of the Former Accountant would
have caused them to make reference thereto in their reports on the financial statements for such periods.
For the period from April 10, 2013 (Date of Inception) through May
31, 2013, and through the interim period ended August 4, 2014, there were the following “reportable events” (as such
term is defined in Item 304 of Regulation S-K). As disclosed in Part I, Item 4 of the Company’s Form 10-Q for the quarter
ended February 28, 2014, the Company’s management determined that the Company’s internal controls over financial reporting
were not effective as of the end of such period due to the existence of material weaknesses related to the following:
| (i) | inadequate segregation of duties and effective risk assessment; and |
| (ii) | insufficient written policies and procedures for accounting and financial reporting with respect to the requirements and application
of both US GAAP and SEC guidelines. |
These material weaknesses have not been remediated as of the date
of this Current Report on Form 8-K.
Other than as disclosed above, there were no reportable events for
the period from April 10, 2013 (Date of Inception) through May 31, 2013, and through the interim period ended August 4, 2014. The
Company’s Board of Directors discussed the subject matter of each reportable event with the Former Accountant. The Company
authorized the Former Accountant to respond fully and without limitation to all requests of the New Accountant concerning all matters
related to the audited period by the Former Accountant, including with respect to the subject matter of each reportable event.
Prior to retaining the New Accountant, the Company did not consult
with the New Accountant regarding either: (i) the application of accounting principles to a specified transaction, either contemplated
or proposed, or the type of audit opinion that might be rendered on the Company’s financial statements; or (ii) any matter
that was the subject of a “disagreement” or a “reportable event” (as those terms are defined in Item 304
of Regulation S-K).
On August 4, 2014, the Company provided the Former Accountant with
its disclosures in the Current Report on Form 8-K disclosing the dismissal of the Former Accountant and requested in writing that
the Former Accountant furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether or
not they agree with such disclosures. The Former Accountant’s response is filed as an exhibit to this Current Report on Form
8-K.
SECTION 9 – Financial
Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
Exhibit No. |
Description |
16.1 |
Letter from Silberstein Ungar, PLLC to the Securities and Exchange Commission |
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.
|
Perk International Inc. |
|
|
Date: August 6, 2014 |
By: |
/s/ Andrew Gaudet |
|
|
Andrew Gaudet Chief Executive Officer |
Exhibit
16.1
Silberstein
Ungar, PLLC CPAs and Business Advisors
|
|
Phone
(248) 203-0080
Fax
(248) 281-0940
30600
Telegraph Road, Suite 2175
Bingham
Farms, MI 48025-4586
www.sucpas.com
|
August
5, 2014
Securities
and Exchange Commission
Office
of the Chief Accountant
100
F Street, N.E.
Washington,
DC 205497561
Re:
Perk International Inc.
We
have read the statements included in the 8-K dated August 4, 2014 of Perk International Inc. to be filed with the Securities and
Exchange Commission and are in agreement with the statements concerning our firm.
We
have no basis to agree or disagree with the other statements included in such Form 8-K.
Sincerely,
/s/
Silberstein Ungar, PLLC
Silberstein
Ungar, PLLC
Perk (CE) (USOTC:PRKI)
Historical Stock Chart
From Sep 2024 to Oct 2024
Perk (CE) (USOTC:PRKI)
Historical Stock Chart
From Oct 2023 to Oct 2024