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 1934
Date of Report (Date of earliest event reported):
April 27, 2017
LIVE VENTURES
INCORPORATED
(Exact name of registrant as specified in charter)
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| 001-33937 |
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85-0206668 |
| (Commission File Number) |
|
(IRS Employer Identification No.) |
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|
325 E. Warm Springs Road, Suite 102
Las Vegas, NV |
|
89119 |
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(Zip Code) |
Registrant’s
telephone number, including area code: 702-939-0231
____________________________________
(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))
Item 4.01. Changes in Registrant’s
Certifying Accountant.
(a) On April 27, 2017, Live
Ventures Incorporated (the “Company”) engaged BDO USA, LLP (“BDO”) as its independent registered
public accounting firm and dismissed Anton & Chia, LLP (“A&C”) from that role. The change in accountants
was approved by the Company’s Audit Committee.
The audit
report of A&C on the Company’s financial statements for the fiscal years ended September 30, 2016 and 2015 contained
no adverse opinion or disclaimer of opinion and was not qualified or modified as to uncertainty, audit scope or accounting principles.
During the
Company’s two most recent fiscal years ended September 30, 2016 and 2015 and for the subsequent interim period through April
27, 2017, the Company had no “disagreements” (as described in Item 304(a)(1)(iv) of Regulation S-K) with A&C
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 A&C, would have caused it to make reference in connection with its opinion to the subject
matter of the disagreements.
During the
Company’s two most recent fiscal years ended September 30, 2016 and 2015, and for the subsequent interim period through
April 27, 2017, there was no “reportable event” within the meaning of Item 304(a)(1)(v) of Regulation
S-K.
In accordance
with Item 304(a)(3) of Regulation S-K, we furnished A&C with a copy of this Form 8-K on April 27, 2017, providing A&C
with the opportunity to furnish the Company with a letter addressed to the Securities and Exchange Commission stating whether it
agrees with the statements made by the Company herein in response to Item 304(a) of Regulation S-K as the same pertains to A&C
and, if not, stating the respect in which it does not agree. A copy of A&C’s response is filed as Exhibit 16.1 to this
Report.
(b) On April
27, 2017, the Company engaged BDO as the Company’s new independent registered public accounting firm effective immediately.
The retention of BDO was approved by the Audit Committee. During the Company’s two most recent fiscal years ended September
30, 2016 and 2015 and for the subsequent interim period through April 27, 2017,, neither the Company, nor anyone on behalf of the
Company consulted with BDO regarding either: (i) 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, or (ii) any matter
that was either the subject of a disagreement as described in Item 304(a)(1)(iv) of Regulation S-K or a reportable event within
the meaning of Item 304(a)(1)(v) of Regulation S-K.
Item 9.01. Financial Statements and Exhibits
(d) Exhibits
| Exhibit No. |
Description |
| 16.1 |
Letter from Anton & Chia, LLP., dated April
27, 2017 |
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SIGNATURES
Pursuant to the requirements of the Securities
Exchange Act of 1934, we have duly caused this report to be signed on its behalf by the undersigned hereunto duly authorized.
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LIVE VENTURES INCORPORATED |
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By: /s/ Jon Isaac |
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Name: Jon Isaac |
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Title: Chief Executive Officer |
Dated: May 1, 2017
EXHIBIT INDEX
| Exhibit No. |
Description |
| 16.1 |
Letter from Anton & Chia, LLP., dated April
27, 2017 |
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