-----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, DHQyxJZMRDjrhtn5+zQMnCctDEGRssGrdQQz44bHG9itP5+UjzUypOQtzN3BaH5I yav/BPHqtGSBUX2pahNylQ== 0000945836-03-000002.txt : 20030114 0000945836-03-000002.hdr.sgml : 20030114 20030110125433 ACCESSION NUMBER: 0000945836-03-000002 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20030110 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20030110 FILER: COMPANY DATA: COMPANY CONFORMED NAME: NOVA INTERNATIONAL FILMS INC CENTRAL INDEX KEY: 0000773394 STANDARD INDUSTRIAL CLASSIFICATION: SERVICES-MOTION PICTURE & VIDEO TAPE PRODUCTION [7812] IRS NUMBER: 112717273 STATE OF INCORPORATION: DE FISCAL YEAR END: 1031 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 002-98997-NY FILM NUMBER: 03510198 BUSINESS ADDRESS: STREET 1: 6350 N.E. CAMPUS DRIVE CITY: VANCOUVER STATE: WA ZIP: 98661 BUSINESS PHONE: 3607377700 MAIL ADDRESS: STREET 1: 6350 N.E. CAMPUS DRIVE CITY: VANCOUVER STATE: WA ZIP: 98661 8-K 1 form8k-auditors.txt 8-K 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) January 10, 2003 NOVA INTERNATIONAL FILMS, INC. (Exact name of Registrant as specified in its charter) Delaware 2-98997-NY 11-2717273 (State or other jurisdiction (Commission (I.R.S. Employer of incorporation or File number) Identification organization) Number) 6350 N.E. Campus Drive Vancouver, Washington 98661 (Address of principal (Postal Code) executive offices) Registrant's telephone number, including area code: (360) 737-7700 Item 4. Changes in Registrant's Certifying Accountant. Effective as of January 10, 2003, Nova International Films, Inc. (the "Company") dismissed Glasser & Haims, P.C. as its principal independent accountants and engaged Weinberg & Company, P.A. as its principal independent accountants to audit the financial statements of the Company for the year ended October 31, 2002. For the past two fiscal years, the reports of the former independent accountants, Glasser & Haims, P.C., contained no adverse opinion, disclaimer of opinion or qualification or modification as to uncertainty, audit scope or accounting principles, except for a "going concern" opinion issued in its reports for the years ended October 31, 2001 and October 31, 2000. During the Company's two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no disagreements with the former accountants 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 the former accountants would have caused it to make reference to the subject matter of the disagreements in connection with its report. During the Company's two most recent fiscal years and any subsequent interim period preceding the date hereof, there were no reportable events (as described in paragraph 304(a)(1)(iv)(B) of Regulation S-B). The change in the Company's independent accountants was approved by the Company's Board of Directors. During the Company's two most recent fiscal years, and any subsequent period prior to engaging Weinberg & Company, P.A., neither the Company nor, to the best of the Company's knowledge, anyone acting on the Company's behalf, consulted Weinberg & Company, P.A. 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, and either a written report was provided to the Company or oral advice was provided that the new accountant concluded was an important factor considered by the Company in reaching a decision as to the accounting, auditing or financial reporting issue; or (ii) any matter that was subject of a disagreement with the former accountant or a reportable event (as described in paragraph 304(a)(1)(iv) of Regulation S-B). The Company has requested Glasser & Haims, P.C. to furnish it a letter addressed to the Commission stating whether it agrees with the above statements. A copy of that letter, dated January 10, 2003, is filed as Exhibit 16.1 to this Form 8-K. Item 7. Financial Statements, Pro Forma Financial Information and Exhibits. Exhibits: Page 16.1 Letter re change in certifying accountant 4 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 thereunto duly authorized. NOVA INTERNATIONAL FILMS, INC. (Registrant) Dated: January 10, 2003 By: /s/ Martin Rifkin Name: Martin Rifkin Title: President EX-16.1 3 ex161.txt EX16.1 EXHIBIT 16.1 GLASSER & HAIMS, P.C. 99 West Hawthorne Avenue Valley Stream, NY 11580 January 10, 2003 Securities and Exchange Commission 450 5th Street, N.W. Washington, D.C. 20549 Dear Sir/Madam: We have read Item 4 of Nova International Films, Inc.'s Form 8-K dated January 10, 2003, and we agree with the statements made therein insofar as they relate to our Firm. Very truly yours, /s/ Glasser & Haims, P.C. Glasser & Haims, P.C. -----END PRIVACY-ENHANCED MESSAGE-----