CURRENT REPORT FOR ISSUERS SUBJECT TO THE
1934 ACT REPORTING REQUIREMENTS
FORM 8-K
UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
CURRENT REPORT
Pursuant to Section 13 or 15(d) of the Securities Exchange
Act of 1934.
Date of Event: September 23, 2002 (date of earliest event reported)
CYBER TENNIS, INC
-----------------
(Exact name of registrant as specified in its charter)
Nevada
(State or other jurisdiction of incorporation or organization)
0-32709 88-0360537
------- ----------
(Commission File Number) (IRS Employer Identification Number)
268 West 400 South, Suite 300, Salt Lake City,
Utah 84101 (Address of principal executive
offices)
(801) 575-8073
--------------
(Registrant's telephone number, including area code)
ITEM 4. Changes in Registrant's Certifying Accountant
On September 23, 2002, Cyber Tennis, Inc ("Tennis") ended its client-auditor
relationship with Andersen, Andersen & Strong, L.C. ("Andersen") as its
principal accountant engaged to audit Tennis's financial statements. . The audit
report of Andersen for the most recent fiscal year, 2001, and subsequent interim
periods (the "reporting periods") have not contained any adverse opinion or
disclaimer of opinion, nor were they qualified or modified as to uncertainty,
audit scope, or accounting principles. Except as noted when there is doubt about
ability to continue as a going concern.
In connection with the reporting periods, Tennis has had no disagreements with
Andersen on any matter of accounting principles or practices, financial
statement disclosure, or auditing scope or procedures, which disagreements, if
not resolved to their satisfaction, would have caused Andersen to make reference
in connection with their opinion to the subject matter of the disagreement.
Additionally, during the reporting period there were no reportable events, as
defined in Item 304(a)(1)(iv) of Regulation S-B.
Tennis provided Andersen a copy of this report prior to filing it with the
Securities Exchange Commission ("SEC"). Tennis requested that Andersen furnish
Tennis with a consent letter stating whether Andersen agrees with the above
statements, a copy of which is filed as Exhibit 16(ii) to this Form 8-K.
On September 23, 2002, Tennis retained Jones Simkins L.L.P., of Logan, Utah
("Jones"), to be its principal accountant, engaged to audit Tennis's financial
statements. This action was taken to replace the Utah based firm of Andersen,
Andersen & Strong, L.C. ("Andersen"). Andersen and Tennis have had no
disagreements over management practices or accounting policies. The change in
auditors becomes effective September 23, 2002. Tennis's Board of Directors
approved the engagement of Jones as the principal accountant.
Prior to engaging Jones, Tennis did not consult with Jones regarding the
application of accounting principles to a specified transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
Tennis's financial statements, or any other financial presentation, whatsoever.
Tennis provided Jones with a copy of this report prior to filing it with the
SEC. Tennis requested that Jones furnish Tennis with an consent letter,
addressed to the SEC, stating whether Jones agrees with the above statements. A
copy of that consent letter, dated September 23, 2002, is attached hereto, as
Exhibit 16(i). Also attached, as Exhibit 16(ii), is the consent to change of
auditing firms, from Andersen.
ITEM 7. Financial Statements and Exhibits
The following exhibits are included as part of this report:
Exhibit No. Page No. Description
- --------------- ------------ ------------------------------------------------------------------------------------------
16(i) 3 Consent letter from Jones Simkins L.L.P.
16(ii) 4 Consent of Andersen, Andersen & Strong, L.C. to change in independent auditors.
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.
Dated this 23 day of September, 2002.
Cyber Tennis Inc.
/s/ Richard Surber
------------------------------------
Richard Surber, President
1
Jones Simkins L.L.P.
P.O. Box 4747
Logan, UT 84323-0747
Phone: 435-752-1510
Certified Public Accountants
Exhibit 16(i)
September 23, 2002
Securities and Exchange Commission
450 Fifth Street. N.W.
Washington, D.C. 20549
Re: Cyber Tennis, Inc.
-
We have read the statements, that we understand Cyber Tennis, Inc. will include
under Item 4 of the form 8-K report it will file regarding the recent change of
auditors. We agree with such statements made regarding our firm. We have no
basis to agree or disagree with other statements made under Item 4.
Yours truly,
/s/ Jones Simkins L.L.P.
Jones Simkins L.L.P.
2
ANDERSEN, ANDERSEN & STRONG. L.C.
Certified Public Accountants
Exhibit 16(ii)
CONSENT OF INDEPENDENT ACCOUNTANTS
We consent to the change in Cyber Tennis, Inc. ("Tennis") Certifying Accountant
as described in Item 4 of Tennis's Form 8-K dated September 23, 2002, filed with
the Securities and Exchange Commission. We have read the first paragraph of Item
4 and are in agreement with the statements contained therein.
/s/ Andersen, Andersen & Strong, L.C.
Andersen, Andersen & Strong, L.C.
Salt Lake City, Utah
September 23, 2002
3