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 29, 1997

                             ZAP POWER SYSTEMS, INC.
        (Exact name of small business issuer as specified in its charter)

                                   CALIFORNIA
         --------------------------------------------------------------
         (State or other jurisdiction of incorporation or organization)

        333-05744-LA                                    94-3210624
     ----------------------                 ------------------------------------
     Commission file number                 (I.R.S. Employer Identification No.)

                                117 Morris Street
                              Sebastopol, CA 95472
                    (Address of principal executive offices)
                                  (707)824-4150
              (Registrant's telephone number, including area code)


ITEM 4.      CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT

             (a)   DISMISSAL OF  INDEPENDENT  ACCOUNTANT.  On December 29, 1997,
                   the Registrart's Board of Directors, dismissed Moss Adams LLP
                   ("Moss  Adams")  as  the  Registrants  principal  independent
                   accountant  engaged  to  audit  the  Registrant's   financial
                   statements.

             The independent  auditor's report of Moss Adams on the consolidated
         financial statements of the Registrant for the years ended December 31,
         1996 and 1995,  included  in the  Form10-KSB  for  December  31,  1996,
         contained  no adverse  opinion  or  disclaimer  of opinion  and was not
         qualified as to uncertainty, audit scope or accounting principle.

             In  connection  with the  Registrant's  audit for the  years  ended
         December 31, 1996 and 1995, and in the subsequent  interim period prior
         to Moss  Adams'  dismissal  on  December  29,  1997,  (i) there were no
         disagreements with Moss Adams 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
         Moss  Adams,  would have  caused  Moss Adams to make  reference  to the
         subject matter on the  disagreement in connection with their report and
         (ii) the  matters  stated  in item 304 (a) (iv) (B) of  Regulation  S-B
         where applicable.

             The  Registrant  has requested Moss Adams to furnish the Registrant
         with a letter  addressed  to the  Securities  and  Exchange  Commission
         stating  whether it agrees with the  statement  made by the  Registrant
         above,  and if not,  to state the  respects in which it does not agree.
         The Registrant shall provide Moss Adams with a copy of this Form 8-K no
         later  than on the day this Form 8-K is filed with the  Securities  and
         Exchange Commission.  As Moss Adams is unavailable to supply the letter
         described  above at the time of 




         filing this 8-K, the Registrant  will request Moss Adams to provide the
         letter as  promptly as  possible  so that the  Registrant  can file the
         letter with the SEC within ten (10)  business  days after the filing of
         this Form 8-K.

         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,


                                            ZAP Power Systems, Inc.


         Date:   December 29, 1997          By: ________________________

                                                 Name: James McGreen
                                                 Title:  President


                                            By: ________________________

                                                 Name: Gary Starr
                                                 Title:  Managing Director




                                       2