0001448788-17-000037.txt : 20171031 0001448788-17-000037.hdr.sgml : 20171031 20171031132003 ACCESSION NUMBER: 0001448788-17-000037 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20171012 ITEM INFORMATION: Changes in Registrant's Certifying Accountant ITEM INFORMATION: Financial Statements and Exhibits FILED AS OF DATE: 20171031 DATE AS OF CHANGE: 20171031 FILER: COMPANY DATA: COMPANY CONFORMED NAME: CD INTERNATIONAL ENTERPRISES, INC. CENTRAL INDEX KEY: 0001088787 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MANAGEMENT CONSULTING SERVICES [8742] IRS NUMBER: 133876100 STATE OF INCORPORATION: FL FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 001-33694 FILM NUMBER: 171164994 BUSINESS ADDRESS: STREET 1: 431 FAIRWAY DRIVE STREET 2: SUITE 200 CITY: DEERFIELD BEACH STATE: FL ZIP: 33441 BUSINESS PHONE: (954) 363-7333 MAIL ADDRESS: STREET 1: 431 FAIRWAY DRIVE STREET 2: SUITE 200 CITY: DEERFIELD BEACH STATE: FL ZIP: 33441 FORMER COMPANY: FORMER CONFORMED NAME: China Direct Industries, Inc. DATE OF NAME CHANGE: 20090605 FORMER COMPANY: FORMER CONFORMED NAME: China Direct, Inc. DATE OF NAME CHANGE: 20080404 FORMER COMPANY: FORMER CONFORMED NAME: China Direct, Inc DATE OF NAME CHANGE: 20061030 8-K 1 cdii8-k.htm CD INTERNATIONAL ENTERPRISES, INC. FORM 8-K
 
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 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 12, 2017
 

CD INTERNATIONAL ENTERPRISES, INC.
(Exact name of registrant as specified in its charter)

Florida
001-33694
13-3876100
(State or other jurisdiction of incorporation)
(Commission File Number)
(IRS Employer Identification No.)

1333 S University Drive, Suite 202
33324
(Address of principal executive offices)
(Zip Code)

Registrant's telephone number, including area code
(954) 363-7333

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 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.

On October 25, 2017, CD International Enterprises, Inc. engaged WWC Professional Corporation("WWC") as our independent registered public accounting firm.  During our two most recent fiscal years and the subsequent interim period prior to retaining WWC (1) neither we nor anyone on our behalf consulted WWC regarding (a) 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 our financial statements or (b) any matter that was the subject of a disagreement or a reportable event as set forth in Item 304(a)(1)(iv) and (v), respectively, of Regulation S-K, and (2) WWC did not provide us with a written report or oral advice that they concluded was an important factor considered by us in reaching a decision as to accounting, auditing or financial reporting issue

On October 12, 2017, MaloneBailey LLP resigned as our independent registered public accounting firm.  MaloneBailey's reports on the Company's consolidated financial statements for the fiscal years ended September 30, 2016 and 2015 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principle, except that the reports of MaloneBailey on the Company's consolidated financial statements for the fiscal years ended September 30, 2016 and 2015 contained an explanatory paragraph which noted that there was substantial doubt about the Company's ability to continue as a going concern.While MaloneBailey had served as our independent registered public accounting firm since January 2014, we had no disagreements with the firm on any matter of accounting principles or practices, financial statement disclosure, or auditing scope of procedure which disagreement if not resolved to the satisfaction of MaloneBailey LLP would have caused it to make reference to the subject matter of the disagreement in connection with any report it might issue.During the fiscal years ended September 30, 2016 and 2015, and during the subsequent interim period through October 12, 2017, there were no reportable events, as defined in Item 304(a)(1)(v) of Regulation S-K, except for material weaknesses described in Item 9A of the Company's Annual Report on Form 10-K for the year ended September 30, 2016.

The decision to change auditors was approved by our Board of Directors.

We provided MaloneBailey LLP with a copy of this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission, and requested that the firm furnish us with a letter addressed to the Securities and Exchange Commission stating whether they agree with the statements made in this Current Report on Form 8-K, and if not, stating the aspects with which they do not agree.  A copy of the letter provided by MaloneBailey LLP is filed as Exhibit 16.1 to this Current Report on Form 8-K.

Item 9.01                      Financial Statements and Exhibits.

(d)            Exhibits

16.1
Letter dated October 24, 2017 from MaloneBailey LLP to the Securities and Exchange Commission.


 
SIGNATURES
 
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.
 
 
CD International Enterprises, Inc.
 
 
Date:  October 31, 2017
By:  /s/ Yuejian (James) Wang
 
Yuejian (James) Wang, Chief Executive Officer


EX-16.1 2 exh16-1.htm LETTER DATED OCTOBER 24, 2017 FROM MALONEBAILEY LLP TO THE SECURITIES AND EXCHANGE COMMISSION.

MaloneBailey, LLP
Certified Public Accounting Firm



October 24, 2017

U.S. Securities and Exchange Commission
100 F Street, N.E.
Washington, DC 20549


We have read the statements under Item 4.01 of the Current Report on Form 8-K of CD International Enterprises, Inc. to be filed with the Securities and Exchange Commission on or about October 24, 2017. We agree with all statements pertaining to us. We have no basis on which to agree or disagree with the other statements contained therein.



/s/ MaloneBailey, LLP
MaloneBailey, LLP
www.malonebailey.com
Houston, Texas