Item4.01 Changes in Registrant’s Certifying Accountant
(a) On September 2, 2010, Chisholm, Bierwolf, Nilson & Morrill, LLC (“Chisholm”) was released as Providence Resources, Inc.’s (the “Company”) independent registered public accounting firm.
The reports of Chisholm on the consolidated financial statements of the Company as of and for the years ended December 31, 2009 and 2008 did not contain an adverse opinion or disclaimer of opinion, nor were they qualified or modified as to uncertainty, audit scope, or accounting principles though each report did include an explanatory paragraph regarding the Company’s ability to continue as a going concern.
Between December 27, 2004 (the date of engagement) and September 2, 2010 (the date of release) there were no disagreements with Chisholm 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 Chisholm, would have caused Chisholm to make reference to the subject matter of the disagreement in its review of the Company’s consolidated financial statements for the years ended December 31, 2009 and 2008.
The Company has requested that Chisholm 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 such letter, dated September 23, 2010, is filed herewith asExhibit 16.
(b) On September 2, 2010, upon the authorization and approval of the board of directors, the Company engaged BehlerMick PS (“BehlerMick”) as its independent registered public accounting firm.
No consultations occurred between the Company and BehlerMick during the years ended December 31, 2009 and 2008 and through September 2, 2010, regarding either (i) the application of accounting principles to a specific completed or contemplated transaction, the type of audit opinion that might be rendered on the Company’s financial statements, or other information provided 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 the subject of disagreement requiring disclosure under Item 304(a)(1)(iv) of Regulation S-K or reportable event requiring disclosure under Item 304(a)(1)(v) of Regulation S-K.
_____________________________________________________________________________________
Item 9.01 Financial Statements and Exhibits
_____________________________________________________________________________________
The following exhibit is attached as part of this report:
Exhibit No. Description
16 Letter from Chisholm to the Securities and Exchange Commission