-----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, RdCfBaz9ZJB5PdNapmgGe02pIYvR1pd/GM5lNKr7+KG4uicssml85Dxx6uQ83tbR mMCFmHX9bv8r3EuMvKM4fw== 0001161697-04-000169.txt : 20040220 0001161697-04-000169.hdr.sgml : 20040220 20040220151046 ACCESSION NUMBER: 0001161697-04-000169 CONFORMED SUBMISSION TYPE: 8-K/A PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040217 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040220 FILER: COMPANY DATA: COMPANY CONFORMED NAME: ICEWEB INC CENTRAL INDEX KEY: 0001097718 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-BUSINESS SERVICES, NEC [7389] IRS NUMBER: 13264091 STATE OF INCORPORATION: DE FISCAL YEAR END: 0930 FILING VALUES: FORM TYPE: 8-K/A SEC ACT: 1934 Act SEC FILE NUMBER: 000-27865 FILM NUMBER: 04619125 BUSINESS ADDRESS: STREET 1: 620 HERNDON PARKWAY STREET 2: SUITE 360 CITY: HERNDON STATE: VA ZIP: 20170 BUSINESS PHONE: 703-964-8000 MAIL ADDRESS: STREET 1: 620 HERNDON PARKWAY STREET 2: SUITE 360 CITY: HERNDON STATE: VA ZIP: 20170 FORMER COMPANY: FORMER CONFORMED NAME: ICEWEB COMMUNICATIONS INC DATE OF NAME CHANGE: 20020918 FORMER COMPANY: FORMER CONFORMED NAME: DISEASE SCIENCES INC DATE OF NAME CHANGE: 20020409 FORMER COMPANY: FORMER CONFORMED NAME: AUCTION ANYTHING COM INC DATE OF NAME CHANGE: 19991026 8-K/A 1 form8-ka1_feb172004.txt SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549 FORM 8-K/A AMENDMENT NO. 1 CURRENT REPORT Pursuant to Section 13 or 15(d) of the Securities Exchange Act of 1934 Date of Report (Date of earliest event reported) February 17, 2004 ------------------ ICEWEB, INC. ------------ (Exact name of registrant as specified in its charter) Delaware 0-27866 13-2640971 ---------------------------- ------------------------ ------------------- (State of other jurisdiction (Commission File Number) (IRS Employer or incorporation) Identification No.) 620 Herndon Parkway, Suite 360, Herndon, VA 20170 ------------------------------------------------------------ (Address of principal executive offices, including zip code) Registrant's telephone number, including area code: (703) 964-8000 -------------- ------------------------------------------------------------- (Former name or former address, if changed since last report) EXPLANATORY NOTE The Registrant files this amendment to its Form 8-K filed with the Securities and Exchange Commission on February 17, 2004, to correct typographical errors in Item 4, paragraph (A)(i). The year ended periods for which the former independent accountant had audited the financial statements of the Company, have been correctly stated as September 30, 2003 and 2002. Further, Item 7 (c) Exhibits has been added to include the letter by the former independent accountant as required pursuant to Item 304 of Regulation S-K. ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS. (A) Previous Independent Accountants (i) Daszkal Bolton LLP, Certified Public Accountants ("Daszkal Bolton"), by letter dated February 17, 2004, was dismissed as the independent accountant for IceWeb, Inc. (the "Company") for the reasons specified in the last paragraph of this item. Daszkal Bolton had been the independent accountant for, and audited the financial statements of, the Company for the fiscal years ended September 30, 2003 and 2002. (ii) The reports of Daszkal Bolton on the financial statements of the Company for the past two fiscal years contained no adverse opinion or disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles, except the reports expressed that the financial statements were prepared assuming that the Company would continue as a going concern. This qualification was attributable to the circumstance that the Company had suffered recurring losses from operations and had a net capital deficiency. (iii) The Company's Board of Directors unanimously approved the dismissal of Daszkal Bolton. (iv) In connection with the audits for the two most recent fiscal years and in connection with Daszkal Bolton's review of the subsequent interim period preceding dismissal, there have been no disagreements between the Company and Daszkal Bolton on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which would have caused Daszkal Bolton to make a reference thereto in its report on the Company's financial statements for those periods. During the two most recent fiscal years and prior to the date hereof, the Company had no reportable events (as defined in Item 304 (a)(1)(v) of Regulation S-K). (B) Engagement of New Independent Auditors The Company engaged Sherb & Co., LLP ("Sherb") as its new independent accountants as of February 13, 2004 as the Company's Board of Directors determined that it would be more cost effective and efficient using the services of Sherb. Prior to such date, the Company did not consult with Sherb regarding (i) the application of accounting principles, or (ii) the type of audit opinion that might be rendered by Sherb. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS. (c) Exhibits 16.1 Letter by Daszkal Bolton LLP 2 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. ICEWEB, INC. By: /s/ John Signorello ------------------- John Signorello Chief Executive Officer DATED: February 20, 2004 3 EX-16 3 ex_16-1.txt Exhibit 16.1 Daszkal Bolton LLP Certified Public Accountants Michael I. Daszkal, CPA, P.A. 2401 N.W. Boca Raton Boulevard Jeffrey A. Bolton, CPA, P.A. Boca Raton, FL 33431 Timothy R. Devlin, CPA, P.A. t: 561.367.1040 Michael S. Kridel, CPA, P.A. f: 561.750.3236 Marjorie A. Horwin, CPA, P.A. www.daszkalbolton.com Patrick D. Heyn, CPA, P.A. Feburary 19, 2004 Office of the Chief Accountant Securities and Exchange Commission Mail Stop 9-5 450 Fifth Street, N.W. Washington, D.C. 20549 RE: Iceweb, Inc. Commission File Number: 0-27866 We have read the statements that we understand Iceweb, Inc. will include under Item 4 of the Form 8-K/A it will file regarding the recent change of auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Item 4. Sincerely, /s/ Daszkal Bolton LLP Daszkal Bolton LLP Member of American Institute Member AGN Affiliated of Certified Public Accountants Offices Worldwide - - SEC and Private Companies Practice Sections -----END PRIVACY-ENHANCED MESSAGE-----