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): | October 20, 2010 |
| GLOBAL BEVERAGES, INC. |
| (Exact name of registrant as specified in charter) |
| Nevada | 000-28865 | 88-0373061 |
(State or other jurisdiction of incorporation) | (Commission File Number) | (I.R.S. Employer Identification No.) |
700 Yarraman Road, Wybong, Upper Hunter Valley, New South Wales, Australia 2333 | |
| (Address of principal executive offices) | (Zip Code) |
| Registrant’s telephone number, including area code: (61)2 6547-8118 |
| 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: |
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| ¨ | Written communications pursuant to Rule 425 under the Securities Act (17 CFR 230.425) |
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| ¨ | Soliciting material pursuant to Rule 14a-12 under the Exchange Act (17 CFR 240.14a-12) |
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| ¨ | Pre-commencement communications pursuant to Rule 14d-2(b) under the Exchange Act (17 CFR 240.14d-2(b)) |
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| ¨ | Pre-commencement communications pursuant to Rule 13e-4(c) under the Exchange Act (17 CFR 240.13a-4(c)) |
Item 4.01 Changes in Registrant’s Certifying Accountant.
On October 20, 2010, Global Beverages, Inc. (the "Registrant" or the “Company”) notified its independent registered public accounting firm, Acquavella, Chiarelli, Shuster, Berkower & Co., LLP ("ACSB"), of its intention to engage Sherb & Co., LLP ("Sherb"), as its new independent registered public accounting firm, at which time Registrant dismissed ACSB. The decision to dismiss ACSB and to engage Sherb was approved by the Registrant's Board of Directors.
ACSB’s report on Registrant's consolidated balance sheets as of June 30, 2009, and the related consolidated statements of operations and comprehensive loss, stockholders' equity (deficit), and cash flows for the year then ended did not contain an adverse opinion or disclaimer of opinion, and were not qualified or modified as to uncertainty, audit scope or accounting principles. ACSB’s report did contain a paragraph disclosing that the consolidated financial statements have been prepared assuming the Company will continue as a going concern.
During the Registrant’s most recent fiscal year and the subsequent interim period ended October 20, 2010 (the date of ACSB’s dismissal), there were no disagreements between Registrant and ACSB on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which, if not resolved to ACSB’s satisfaction, would have caused it to make reference to the subject matter of the disagreements in connection with its report. Also, during such periods, there were no “reportable events” as defined in Item 304(a)(1)(v) of Regulation S-K.
Registrant has provided ACSB with the foregoing disclosures and has requested that it furnish a letter addressed to the Securities and Exchange Commission stating whether or not ACSB agrees with the statements made by Registrant herein.
On October 20, 2010, Registrant engaged Sherb as its new independent registered public accounting firm to audit Registrant’s consolidated financial statements. During the Registrant’s recent fiscal year and the subsequent interim period ended October 20, 2010 (the date of Sherb’s engagement), Registrant did not consult Sherb with respect to the application of accounting principles to a specified transaction, either completed or proposed, or the type of audit opinion that might be rendered on its financial statements, any reportable events or other matters set forth in Item 304(a)(2) of Regulation S-K.
SIGNATURE
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.
| | GLOBAL BEVERAGES, INC. | |
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| Date: October 21, 2010 | By: | /s/ Ian Long | |
| | | Ian Long | |
| | | Chief Executive Officer | |
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