-----BEGIN PRIVACY-ENHANCED MESSAGE----- Proc-Type: 2001,MIC-CLEAR Originator-Name: webmaster@www.sec.gov Originator-Key-Asymmetric: MFgwCgYEVQgBAQICAf8DSgAwRwJAW2sNKK9AVtBzYZmr6aGjlWyK3XmZv3dTINen TWSM7vrzLADbmYQaionwg5sDW3P6oaM5D3tdezXMm7z1T+B+twIDAQAB MIC-Info: RSA-MD5,RSA, TD2oePCOfZRkkdaiFI6q/h3ty/wOfNzkGNjcI2sfEZ6hWoxzwLapeyZIutJwlIMz QiztBZCTjXspJys67EW8CA== 0000912057-02-027966.txt : 20020719 0000912057-02-027966.hdr.sgml : 20020719 20020719164755 ACCESSION NUMBER: 0000912057-02-027966 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20020712 ITEM INFORMATION: Acquisition or disposition of assets ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20020719 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CIGAR KING CORP CENTRAL INDEX KEY: 0001074828 STANDARD INDUSTRIAL CLASSIFICATION: RETAIL-RETAIL STORES, NEC [5990] IRS NUMBER: 911948357 STATE OF INCORPORATION: NV FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-30262 FILM NUMBER: 02706902 BUSINESS ADDRESS: STREET 1: 535 THURLOW STREET SUITE 801 STREET 2: VANCOUVER BRITISH COLUMBIA CITY: CANADA STATE: A1 ZIP: V4M3P3 BUSINESS PHONE: 6044084564 MAIL ADDRESS: STREET 1: 535 THURLOW STREET SUITE 801 STREET 2: VANCOUVER BRITISH COLUMBIA CITY: CANADA STATE: A1 ZIP: V4M3P3 8-K 1 a2084840z8-k.htm 8-K
QuickLinks -- Click here to rapidly navigate through this document

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): July 12, 2002

CIGAR KING CORPORATION
(Exact name of registrant as specified in its charter)

Nevada   0-25541   91-1948357
(State or other jurisdiction of incorporation)   (Commission File Number)   (I.R.S. Employer Identification No.)

2236 Folkestone Way, Suite 21
West Vancouver, BC Canada V7S 2X7

Registrant's telephone number, including area code: (604) 233-6518

535 Thurlow St., Suite 101, Vancouver, BC Canada V4M 3P3
(Former name or former address, if changed since last report)


Item 2. Changes in Registrant's Certifying Accountant.

        The Board of Directors of the Company determined that it is in the Company's best interest to change the firm selected to audit the financial statements of the Company for the fiscal year ended September 30, 2002 from Anderson, Anderson & Strong to PricewaterhouseCoopers. Andersen, Andersen & Strong was dismissed on July 12, 2002 and PricewaterhouseCoopers was engaged on July 12, 2002.

        The Board of Directors made this change due to the more diverse geographic nature of the anticipated operations of the Company in the future. A larger more international firm, like PricewaterhouseCoopers, with offices in both Vancouver, the anticipated location of the Company's corporate and administrative offices, and principal cities in the United States where the Company is planning to do business in the future is better suited to conduct the audit and other accounting advisory services that will be required by the Company than a much smaller firm with a geographic base in Salt Lake City, Utah, which is unconnected to the Company's principal current and anticipated business locations.

        Andersen, Andersen & Strong's reports on the financial statements for the fiscal years ended September 30, 2000 and September 30, 2001 each contained a qualification stating that there was substantial doubt about the Company's ability to continue as a going concern. Other than these going concern qualifications, Andersen, Andersen & Strong's reports on the financial statements for the past two years did not contain an adverse opinion or disclaimer of opinion, and were not modified as to uncertainty, audit scope or accounting principles. There were no disagreements with Andersen, Andersen & Strong on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to Andersen, Andersen & Strong's satisfaction, would have caused it to make reference to the subject matter of the disagreement(s) in connection with any of its reports.


Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.

(c)
Exhibits:

Exhibit
Number
    
16.1   Letter of Andersen, Andersen & Strong on change in certifying accountant

1


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, thereunto duly authorized.

    CIGAR KING CORPORATION

Date: July 19, 2002
 
By
 
/s/ John H. Goodwin
John H. Goodwin
 President and Chief
Executive Officer

2


EXHIBIT INDEX

Exhibit
Number
   Description
16.1   Letter of Andersen, Andersen & Strong on change in certifying accountant


QuickLinks

SIGNATURE
EXHIBIT INDEX
 EX-16.1 3 a2084840zex-16_1.htm EXHIBIT 16.1
QuickLinks -- Click here to rapidly navigate through this document


Exhibit 16.1

ANDERSEN ANDERSEN & STRONG, L.C.
   941 East 3300 South, Suite 202
Salt Lake City, Utah 84106
Certified Public Accountants and Business Consultants    
    Telephone 801 486-0096
Fax 801 486-0098





 

 
United States Securities and Exchange Commission
Division of Corporate Finance
450 Fifth Street NW
Washington DC 20549		   July 18, 2002

Dear Sirs

Re: Resignation as Auditor of Cigar King Corporation

        We have reviewed the Company's report on Form 8-K regarding our resignation as auditor and principal accountant and are in agreement with the disclosure contained therein.

Yours truly

Andersen Andersen & Strong LC
          by L.R. Andersen
          /s/ L.R. Andersen




QuickLinks

 -----END PRIVACY-ENHANCED MESSAGE-----