UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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): January 5, 2006
Juniper Group, Inc.
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(Exact name of registrant as specified in its charter)
Nevada
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(State or Other Jurisdiction of Incorporation)
000-19170 11-2866771
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(Commission File Number) IRS Employer Identification Number)
111 Great Neck Road, Suite 604, Great Neck, New York 11021
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(Address of Principal Executive Offices)
(516) 829-4670
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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)
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 (see General Instruction A.2. below):
| | 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
240.14-12)
| | Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17CFR 240.14d-2(b))
| | Pre-commencement communications pursuant to Rule 13-e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On January 5, 2006, Juniper Group (A) dismissed Goldstein & Ganz,
CPA's, P.C. ("G&G") as its independent accountant responsible for auditing its
financial statements and (B) retained Morgenstern & Company, CPA's, P.C.
("Morgenstern") as its new independent accountants.
G&G's report on the financial statements of Juniper Group for the years
ended December 31, 2004 and 2003 did not contain an adverse opinion or
disclaimer of opinion, nor was it qualified or modified as to uncertainty, audit
scope, or accounting principles, except that their reports for each of the years
ended December 31, 2004 and 2003 included an explanatory paragraph stating that
Juniper Group had suffered recurring losses from operations, which raised
substantial doubt about its ability to continue as a going concern.
The decision to retain Morgenstern was unanimously approved by Juniper
Group's board of directors.
During its two most recent fiscal years and the subsequent interim
period through the date of G&G's dismissal, Juniper Group had no disagreements,
whether or not resolved, with G&G on any matter of accounting principles or
practices, financial statement disclosure, or auditing scope or procedure,
which, if not resolved to G&G's satisfaction, would have caused G&G to make
reference to the subject matter of the disagreement in connection with this
report. There were no events otherwise reportable under Items 304(a)(1)(iv) of
Regulation S-B.
During its two most recent fiscal years and subsequent interim period,
Juniper Group did not consult Morgenstern regarding the application of
accounting principles to a specific completed or contemplated transaction, or
the type of audit opinion that might be rendered on Juniper Group's financial
statements.
Juniper Group provided G&G with a copy of this report. Attached as
Exhibit 16.1 is a copy of a letter from G&G agreeing with the statements made in
this report.
ITEM 9 FINANCIAL STATEMENTS AND EXHIBITS.
Exhibit No. Description
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16.1 Letter dated January 10, 2006, from Goldstein & Ganz, CPA's, P.C.to
the Securities and Exchange Commission
SIGNATURE
Pursuant to the requirements of the Securities Exchange Act of 1934, as
amended, the Registrant has duly caused this report to be signed on its behalf
by the undersigned hereunto duly authorized.
JUNIPER GROUP, INC.
Dated: January 10, 2006 By: /s/ Vlado P. Hreljanovic
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Vlado P. Hreljanovic, President