UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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) March 17, 2005
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ANDEAN DEVELOPMENT CORPORATION
(Name of Small Business issuer in its charter)
FLORIDA
33-90696 65-0420146
(State or other jurisdiction of (Commission File No.) (IRS Employer
incorporation or organization)
Identification No.)
254-16 Midlake Boulevard, SE, Calgary, AB T2X 2X7
(Address of principal executive offices)
403.256.6730
(Registrant’s telephone number)
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Item 4.01 Changes in Registrant’s Certifying Accountant
On March 17, 2005, the Registrant’s Board of Directors declined to re-appoint Jewett, Schwartz & Associates of Hollywood, Florida as its independent auditors. There are not now, nor have there ever been any disagreements with Jewett, Schwartz & Associates regarding any accounting or financial disclosure matters. A copy of the resignation letter is attached to this report as Exhibit 16:1
Madsen & Associates CPA’s, Inc. of Salt Lake City, Utah has been appointed the registrant’s new independent auditor.
The registrant has not consulted with Madsen & Associates, CPA’s, Inc. on any accounting matters prior to its engagement.
A copy of Board minutes outlining and approving the above actions is included in this filing as Exhibit 16.1
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.
ANDEAN DEVELOPMENT CORPORATION
/S/ Lance Larsen
Lance Larsen, Secretary/Treasurer
Date April 15, 2005
EXHIBIT 16.1
BOARD MINUTES
MINUTES OF THE BOARD OF DIRECTORS
OF
ANDEAN DEVELOPMENT CORPORATION
At a meeting of the board of directors of Andean Development Corporation held on March 17, 2005, following resolution was put forth:
RESOLVED: that the Board decline to reappoint the Accounting firm of Jewett Schwartz & Associates as the corporation’s independent Certified Public Accountants.
This decision was arrived at reluctantly. The fees proposed by Jewett Schwartz & Associates were considered to be much higher than the Company can easily manage.
Since the Registrant appointed Jewett, Schwartz & Associates on or before March 17, 2004, there have been no disagreements with Jewett, Schwartz & Associates on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure or any reportable events. The Auditor’s Reports on the financial statements for the Registrant for the fiscal year ended December 31, 2003 did not contain any adverse opinion or a disclaimer of opinion.
The Company has authorized Jewett, Schwartz & Associates to respond fully to the inquiries of any successor accounting firm.
The Company has provided Jewett, Schwartz & Associates with these disclosures, and has requested that they furnish the Company with a letter, addressed to the Securities and Exchange Commission, stating whether or not they agree with the statements contained herein, as required by Item 304(a)(3) of Regulation S-B. Jewett, Schwartz & Associates have provided such a letter.
Andean Development Corporation has appointed Madsen & Associates CPA’s of Salt Lake City, Utah as its independent Certified Public Accountant.
The motion was carried.
There being no further business, the meeting was adjourned.
Attest: s/sLance R. Larsen
Lance R. Larsen, Secretary
