-----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, BQIIFZ57cnY5E4nJDVt3Jz4T9UUYCWvIXt7jZP1AAFJllIsAer9sbvanV3z+km4h /VFKzSec/JbPjOZtWPFDvg== 0001038838-04-000092.txt : 20040217 0001038838-04-000092.hdr.sgml : 20040216 20040217164547 ACCESSION NUMBER: 0001038838-04-000092 CONFORMED SUBMISSION TYPE: 8-K PUBLIC DOCUMENT COUNT: 2 CONFORMED PERIOD OF REPORT: 20040211 ITEM INFORMATION: Changes in registrant's certifying accountant ITEM INFORMATION: Financial statements and exhibits FILED AS OF DATE: 20040217 FILER: COMPANY DATA: COMPANY CONFORMED NAME: BMB MUNAI INC CENTRAL INDEX KEY: 0000924805 STANDARD INDUSTRIAL CLASSIFICATION: MISCELLANEOUS BUSINESS CREDIT INSTITUTION [6159] IRS NUMBER: 870520294 STATE OF INCORPORATION: DE FISCAL YEAR END: 0331 FILING VALUES: FORM TYPE: 8-K SEC ACT: 1934 Act SEC FILE NUMBER: 000-28638 FILM NUMBER: 04609509 BUSINESS ADDRESS: STREET 1: C/O LERNER & KAPLAN PLLC STREET 2: 4121 18TH AVENUE CITY: BROOKLYN STATE: NY ZIP: 11218 BUSINESS PHONE: 718-972-6333 MAIL ADDRESS: STREET 1: C/O LERNER & KAPLAN PLLC STREET 2: 4121 18TH AVENUE CITY: BROOKLYN STATE: NY ZIP: 11218 FORMER COMPANY: FORMER CONFORMED NAME: INTERUNION FINANCIAL CORP DATE OF NAME CHANGE: 19960719 8-K 1 form8k021104.txt FORM 8-K DATED FEBRUARY 11, 2004 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) February 11, 2004 Commission File Number 000-28638 BMB MUNAI, INC. ------------------------------------------------------ (Exact Name of Registrant as Specified in its Charter) INTERUNION FINANCIAL CORPORATION --------------------------------- (Former name of registrant) DELAWARE 87-0250294 -------------------------------- ------------------------------- (State or other jurisdiction of (I.R.S. Employer Identification incorporation or organization) Number) 500 Fifth Avenue, Suite 4810, New York, New York ------------------------------------------------ (Address of principal executive offices) 10110 ----------- (Zip Code) (212) 730-7919 ------------------------------------------------ (Registrant's Executive Office Telephone Number) ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT On February 11, 2004, the Company dismissed Mintz & Partners LLP, Chartered Accountants, from it position as the Company's independent accountants. The Company's board of directors participated in and approved the decision to change independent accountants. The audit report of Mintz & Partners LLP, on June 19, 2003, for the years ended March 31, 2003 and 2002, contained no adverse opinion, disclaimer of opinion or qualification or modification as to uncertainty, audit scope or accounting principles. In connection with its audits for the past two fiscal years and review of unaudited financial statements through September 30, 2003, there have been no disagreements with Mintz & Partners LLP, on any matters of accounting principles or practices, financial statement disclosure, or auditing scope or procedures, which if not resolved to the satisfaction of Mintz & Partners LLP, would have caused them to make reference thereto on the financial statements. During the two most recent fiscal years and through September 20, 2003, there have been no reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)). The Company has provided Mintz & Partners LLP, a copy of this Form 8-K and has requested Mintz & Partners LLP furnish it with a letter addressed to the Securities and Exchange Commission stating whether or not it agrees with the above statements. A copy of the letter provided to the Company by Mintz & Partners LLP in response to this request is filed as Exhibit 16.1 to this Form 10-QSB. On February 11, 2004, the Company engaged BDO Kazakhstanaudit, to serve as the Company's independent auditors. During the two most recent fiscal years and through September 30, 2003, the Company has not consulted with BDO Kazakhstanaudit regarding (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 no written report or oral advice was provided to the Company by BDO Kazakhstanaudit that was an important factor considered by the Company in reaching a decision as to an accounting, auditing or financial reporting issue; or (ii) any matter that was either the subject of a disagreement, as that term is defined in Item 304(a)(1)(iv) of Regulation S-B and the related instructions thereto, or a reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation S-B. ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS (a) Exhibits 16.1 Letter of Mintz & Partners LLP, dated February __, 2004 regarding the disclosure contained in Item 4 of this report on Form 8-K. 2 SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, the Registrant has duly caused this Current Report on Form 8-K to be signed on its behalf by the undersigned hereunto duly authorized. BMB MUNAI, INC. Date: February 16, 2004 By: /s/ Alexandre Agaian -------------------------------- Alexandre Agaian, President Date: February 16, 2004 By: /s/ Gary Lerner -------------------------------- Gary Lerner, Secretary 3 EX-16.1 3 ex161form8k021104.txt LETTER RE: CHANGE OF CERTIFYING ACCOUNTANT Exhibit 16.1 Mintz & Parners LLP 200-1 Concorde Gate North York, ON M8C 4G4 February 11, 2004 Tel: 416-391-2900 Fax: 416-391-2748 Web site: www.mintzca.com Securities and Exchange Commission Division of Corporate Finance 450 Fifth Street, N.W. Washington, D.C. 20549 Re: BMB Munai, Inc. We have read the statements that we understand BMB Munai, Inc. will include under Items 4 and 5 of the Form 8-K report dated February 11,2004 it will file regarding the recent change in auditors. We agree with such statements made regarding our firm. We have no basis to agree or disagree with other statements made under Items 4 and 5. Yours truly, MINTZ & PARTNERS LLP /s/ Elliott M. Jacobson Elliott M. Jacobson EJ/am Direct Line: 416-644-4356 Direct Fax: 416-644-4357 E-Mail: elliott_jacobson@mintzca.com A member of Collins Barrow Canada and Morres Rowland International, associations of independent accounting firms throughout the world -----END PRIVACY-ENHANCED MESSAGE-----