Current Report Filing (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): October 1, 2014

______________

 

QMIS Finance Securities Corporation

(Exact name of Company as specified in its charter)

______________

 

Delaware	000-53995	59-3270650
(State or other jurisdiction  of incorporation)	(Commission  File Number)	(IRS Employer  Identification No.)

 

136-20 38th Ave. #3G

Flushing, NY 11354

(Address of principal executive offices) (Zip Code)

 

929-421-9748

Company’s telephone number, including area code

 

Not Applicable

(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 Company under any of the following provisions:

 

☐	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 Company's Certifying Accountant.

 

(1) Previous Independent Registered Public Accounting Firm

 

(i)

On October 1, 2014 (the date of dismissal), QMIS Finance Securities Corporation (the “Company”) dismissed its independent registered public accounting firm, VB&T Certified Public Accountants, PLLC (“VB&T”).

 

(ii)

The report of VB&T on the financial statements of the Company as of April 30, 2014 and 2013 and for the fiscal years then ended did not contain an adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles.

 

(iii)

The decision to change independent registered public accounting firm was approved by the Board of Directors of the Company.

 

(iv)

During the Company’s two most recent fiscal year ended April 30, 2014 and 2013 and any subsequent interim periods through the date of dismissal, (a) there were no disagreements with VB&T 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 VB&T, would have caused it to make reference thereto in its reports on the financial statements for such years and (b) there were no “reportable events” as described in Item 304(a)(1)(v) of Regulation S-K.

 

(v)

On October 3, 2014, the Company provided VB&T with a copy of this Current Report and has requested that it furnish the Company with a letter addressing to the United States Securities and Exchange Commission stating whether it agrees with the above statements. A copy of such letter is attached as Exhibit 16.1 to this Current Report on Form 8-K.

 

(2) New Independent Registered Public Accounting Firm

 

On October 1, 2014, the Company, upon the Board of Directors’ approval, engaged Li and Company, PC (“LICO”) as its new independent registered public accounting firm to audit and review the Company’s financial statements effective immediately. During the two most recent fiscal years ended April 30, 2014 and 2013, and any subsequent period through the date hereof prior to the engagement of LICO, neither the Company, nor someone on its behalf, has consulted LICO regarding:

 

(i)

either: the application of accounting principles to a specified transaction, either completed or proposed; or the type of audit opinion that might be rendered on the Company’s financial statements, and either a written report was provided to the Company or oral advice was provided that the new independent registered public accounting firm concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or

 

(ii)

any matter that was either the subject of a disagreement as defined in paragraph 304(a)(1)(iv) of Regulation S-K or a reportable event as described in paragraph 304(a)(1)(v) of Regulation S-K.

 

Section 9. Financial Statements and Exhibits

 

Item 9.01 Financial Statements and Exhibits

 

(a) Financial Statements of Businesses Acquired: None

(b) Pro-Forma Financial Statements: None

(c) Exhibits:

 

Exhibit No.		Description
16.1		Letter from VB&T CPAs, PLLC addressing to the U.S. Securities and Exchange Commission

 

SIGNATURES

 

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

 

 

	QMIS Finance Securities Corporation
Date: October 3, 2014	By:	/s/ Chin, Yung Kong
		Chin, Yung Kong, Chief Executive Officer and Director

 

 

 

 

Exhibit 16.1

 

October 3, 2014

 

United States Securities and Exchange Commission

100 F Street, N.E.

Washington DC 20549-7561

 

Re: QMIS Finance Securities Corporation

Commission File Number: 000-53995

 

Commissioners:

 

We have read Item 4.01 of Form 8-K dated October 3, 2014, of QMIS Finance Securities Corporation (the "Company") and are in agreement with the statements contained therein insofar as they relate to our dismissal and our audits of consolidated balance sheets of Spare Backup, Inc. (the "Company") as of December 31, 2012, and the related consolidated statements of operations, stockholders' deficit, and cash flows for the year then ended.

 

Very truly yours,

 

 

 

/s/ VB&T Certified Public Accountants, PLLC

VB&T Certified Public Accountants, PLLC