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
March 1, 2003
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Date of Report(Date of earliest event reported)
Viking Capital Group, Inc.
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(Exact name of registrant as specified in its charter)
Utah 0-22744 87-0442090
(State or other jurisdiction (Commission (IRS Employer
of incorporation) File Number) Identification No.)
Two Lincoln Centre, 5420 LBJ Freeway, Ste 300, Dallas, Texas 75240
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(Address of principal executive offices)
(972) 386-9996
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(Registrant's telephone number, including area code)
N/A
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(Former name or former address, if changed since last report.)
Item 4. Change in Registrant's Certifying Accountant.
(a) Previous independent accountant:
(1) On March 1, 2003, King Griffin & Adamson P.C. resigned to allow its
successor entity KBA Group LLP to be engaged as the Registrants
independent public accountants.
(2) The reports issued by King Griffin & Adamson P.C. on the financial
statements for the past two fiscal years of the Registrant did not
contain an adverse opinion nor a disclaimer of opinion, and were
not qualified or modified as to audit scope or accounting
principles. The report issued by King Griffin & Adamson P.C. on the
financial statements for the most recent fiscal year of the
Registrant was modified to include an explanatory paragraph
describing conditions that raised substantial doubt about the
Registrant's ability to continue as a going concern.
(3) The Registrant's Board of Directors approved the decision to engage
KBA Group LLP.
(4) In connection with its audits for the two most recent fiscal years
and through February 28, 2003, there were no disagreements with
King Griffin & Adamson P.C. 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 King Griffin & Adamson P.C., would have caused King Griffin &
Adamson P.C. to make reference thereto in their report on the
financial statements for such years or such interim periods.
(5) The Registrant has requested that King Griffin & Adamson P.C.
furnish it with a letter addressed to the Commission stating
whether or not it agrees with the above statements. A copy of such
letter, dated March 6, 2003, is filed as Exhibit 16 to this Form
8-K.
(b) New independent public accountants:
(1) The Registrant's Board of Directors approved the engagement of KBA
Group LLP and the Registrant engaged KBA Group LLP as its new
independent public accountants as of March 1, 2003. As KBA Group
LLP is a successor entity to King Griffin & Adamson P.C. the
section addressing consultation of the newly engaged independent
public accountants is not applicable.
(2) The Registrant has allowed KBA Group LLP to review this Form 8-K
before it is filed with the Commission. King Griffin & Adamson P.C.
has not furnished the Registrant with a clarification, or
disagreement with the information set forth herein.
Item 7. Financial Statements, Pro Forma Financial Information and Exhibits.
(c) Exhibits
The following exhibit is filed herewith:
Exhibit Number Document
16 Letters from King Griffin & Adamson P.C.
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.
Viking Capital Group, Inc.
Dated: March 6, 2003 /s/ Matthew W. Fossen
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Matthew W. Fossen
President, Chief Financial Officer