8-K 1 doc1.txt SECURITIES AND EXCHANGE COMMISSION WASHINGTON, D.C. 20549 ___________________________ FORM 8-K CURRENT REPORT PURSUANT TO SECTION 13 OR 15(D) OF THE SECURITIES AND EXCHANGE ACT OF 1934 DATE OF REPORT (DATE OF EARLIEST EVENT REPORTED) NOVEMBER 25, 2002 SECURITY BIOMETRICS, INC. ------------------------------------------------------------ (Exact name of registrant as specified in its charter) NEVADA 0-30711 88-0209119 -------------------- ------------- ---------------- (State or other jurisdiction of (Commission (IRS Employer of incorporation) File Number) Identification No.) 1410 - 1030 WEST GEORGIA STREET, VANCOUVER, BC, CANADA V6E 2Y3 ------------------------------------------------------------------------ (Address of principal executive offices (Zip Code) Registrant's telephone number, including area code: 604-609-7749 -------------- NOT APPLICABLE --------------------------------------------------------------------- (Former name or former address, if changed since last report.) ITEM 4. CHANGES IN AND DISAGREEMENTS WITH ACCOUNTANTS ON ACCOUNTING AND ---------------------------------------------------------------------- FINANCIAL DISCLOSURE ------------------------- (a)(1)(i) On November 25, 2002, Moffitt & Company P.C. (the "Former Accountant") resigned as our principal accountants. (ii) The Former Accountant's reports on the financial statements for the fiscal years ended June 30, 2001 and 2002 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles. (iii) The Audit Committee of our Board of Directors approved the resignation by the Former Accountant. (iv)(A)During the last two fiscal years preceding the Former Accountant's dismissal, there were no disagreements with the Former Accountant, whether or not resolved, 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 the Former Accountant, would have caused it to make reference to the subject matter of the disagreements in connection with its report. (B) Not applicable. (a)(2) On December 5, 2002, we engaged Amisano Hanson Chartered Accountants (the "New Accountant") as our principal accountants to audit our financial statements. The engagement of the New Accountant was approved by the Audit Committee of our Board of Directors and by the Board of Directors (a)(3) A letter from the Former Accountant addressed to the Securities and Exchange Commission stating that the Former Accountant agrees with the statements made by us in this report has been filed as an exhibit to this report. Item 7. Financial Statements and Exhibits. ------------------------------------ (a) Financial Statements. Not applicable. (b) Exhibits. 16.1. Letter from Moffitt & Company P.C. PAGE 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, we have duly caused this report to be signed on our behalf by the undersigned hereunto duly authorized. SECURITY BIOMETRICS, INC. By: /s/ David Alexander ----------------------------- David Alexander Chief Financial Officer Dated: December 9, 2002 Vancouver, British Columbia PAGE 3 Exhibit 16-1 Moffitt & Company, P.C. 5040 East Shea Blvd, Suite 270 Scottsdale, Arizona, 85254 November 25, 2002 Securities and Exchange Commission Mail Stop 11-3 450 Fifth Street, N.W. Washington, DC 20549 Dear Sirs/Madams: We have been furnished with a copy of the response to Item 4 of Form 8-K for the event that occurred on November 25, 2002, which was filed by our former client, Security Biometrics, Inc. We agree with the statements made in response to that Item insofar as they relate to our firm. Stanley M. Moffitt, CPA Moffitt & Company, P.C. PAGE 4