UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 8-K/A
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 29, 2008 (December 4, 2007) | ||
Bluepoint Linux Software Corp. (Exact name of registrant as specified in its chapter) |
Indiana (State or other jurisdiction of incorporation | 0-25797 (Commission File Number) | 35-2070348 (IRS Employer Identification No.) |
4F, Xinyang Building, Bagua 4th Road Shenzhen, Guangdong 518029 People’s Republic of China (Address of principal executive offices) |
Registrant's telephone number, including area code (011) (86) 755-2450-750 | |
N/A (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 Instructions 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
(a) Resignation of independent registered public accounting firm
Following the reorganization of Moores Rowland Mazars (the “Former Auditors”) on June 1, 2007, in which certain of its partners have joined Mazars CPA Limited and the Former Auditors changed its name to Moores Rowland, the Former Auditors resigned as the independent auditors of Bluepoint Linux Software Corp. (the “Company”), effective December 3, 2007. The Former Auditors had been the Company’s auditor since March 12, 2002.
The Company’s Board of Directors (the “Board”) approved the resignation of the Former Auditors on December 4, 2007.
The Former Auditors’ audit report on the Company’s consolidated financial statements for each of the past two fiscal years did not contain an adverse opinion or disclaimer of opinion, and was not qualified or modified as to uncertainty, audit scope or accounting principles, except that the Former Auditors’ report on the Company’s consolidated financial statements for each of the past two fiscal years included an explanatory paragraph describing the uncertainty as to the Company’s ability to continue as a going concern.
During the Company’s two most recent fiscal years and continuing through the period ending December 3, 2007, the date on which the Former Auditors resigned, (a) there were no disagreements between the Company and the Former Auditors 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 Auditors, would have caused the Former Auditors to make reference to the subject matter of the disagreement in connection with its report; and (b) no reportable events as set forth in Item 304(a)(1)(iv)(A) through (E) of Regulation S-B have occurred.
The Company provided the Former Auditors with a copy of the disclosures in this Current Report on Form 8-K prior to its filing with the Securities and Exchange Commission (the “SEC”) and requested that the Former Auditors furnish it with a letter addressed to the SEC stating whether the Former Auditors agree with the above statements and if not, stating the respects in which it does not agree. A copy of such letter, dated February 26, 2008, is filed as Exhibit 16.1 hereto.
(b) Engagement of new independent registered public accounting firm
As key members of the Former Auditors servicing the Company previously have joined Mazars CPA Limited, the Board appointed Mazars CPA Limited as the Company’s new independent auditors (the “New Auditors”), effective December 3, 2007.
During the Company’s two most recent fiscal years and subsequent interim period on or prior to December 3, 2007, the Company has not consulted with the New Auditors regarding the application of accounting principles to a specified transaction, either completed or proposed, or any of the matters or events set forth in Item 304(a)(2) of Regulation S-B.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS
Exhibits
16.1 | Letter on change in certifying accountant from Moores Rowland Mazars dated February 26, 2008. |
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.
Dated: February 29, 2008 | BLUEPOINT LINUX SOFTWARE CORP. | ||
By: | /s/ Xin Liu | ||
Xin Liu, | |||
President | |||