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): December 1, 2011
AquaLiv Technologies, Inc.
(Exact name of registrant as specified in its charter)
| Nevada | 0-17953 | 38-3767357 |
(State or other jurisdiction of incorporation) | (Commission File Number) | (IRS Employer Identification No.) |
4550 NW Newberry Hill Road, Suite 202, Silverdale, WA98383
(Address of principal executive offices) (Zip Code)
Registrant’s telephone number, including area code: (360) 473-1160
INFRARED SYSTEMS INTERNATIONAL
(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:
[ ] 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 4.02 Non-Reliance On Previously Issued Financial Statements Or A Related Audit Report Or Completed Interim Report
On December 1, 2011, the Company’s independent accountant and management identified that the financial statements prepared following the Company’s merger with Focus Systems, Inc. had been incorrectly accounted for as a purchase. Registrant immediately commenced preparation of amendments to the effected reports, which would contain the revised financials upon which the public could rely. Following is a list of quarterly and annual reports which will be amended and refiled:
Quarterly report for period ended June 30, 2010
Annual report for period ended September 30, 2010
Quarterly report for period ended December 31, 2010
Quarterly report for period ended March 31, 2011
Quarterly report for period ended June 30, 2011
Registrant has instituted an amended internal procedure that includes a review by an independent accountant, management, and directors, or a combination thereof, to approve and authorize the filing of any report to the Commission.
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 hereunto duly authorized.
AQUALIV TECHNOLOGIES, INC.
Date: December 6, 2011
By:/s/ William M. Wright
William M. Wright, President
