SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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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): February 21, 2001
AUCXIS CORP.
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(Exact Name of Registrant as Specified in Charter)
Nevada 000-28741
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation) File No.) Identification No.)
220 King Street West, Suite 200 Toronto, Ontario Canada M5H 1K4
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number, including area code (416) 214-1587
Not Applicable
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(Former Name or Former Address, if Changed Since Last Report)
ITEM 4. CHANGE OF REGISTRANT'S CERTIFYING ACCOUNTANT
On February 21, 2001, Aucxis Corp. ("Aucxis") dismissed
PricewaterhouseCoopers LLP, Canada (Pwc) which had previously served as
independent accountant for Aucxis. The report of PwC on the consolidated
statements of Aucxis as of and for the year ended December 31, 2000 contained no
adverse opinion or disclaimer of opinion and was not qualified or modified as to
uncertainty, audit scope, or accounting principles. The consolidated financial
statements as of and for the year ended ecember 31, 1999 were audited by other
auditors. The change in independent accountants was recommended by Aucxis' Chief
Financial Officer and approved by the Audit Committee and Board of Directors of
Aucxis. In connection with its audit for the fiscal year ended December 31, 2000
and through to February 21, 2002 there were no disagreements with PwC 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 PwC, would have caused PwC to make reference to such
disagreements in their report on the consolidated financial statements for such
periods. Aucxis has requested that PwC furnish it with a letter addressed to the
Commission stating whether or not PwC agrees with the above statements. A copy
of this letter is filed as Exhibit 16.1 to this Form 8-K.
On February 21, 2002, Aucxis engaged Manning Elliott as its new
independent accountants. The engagement of Manning Elliott was recommended by
the Audit Committee and approved by the Board of Directors of the Company.
During the fiscal year ended December 31, 2000 and the interim period ended
September 31, 2001, (i) Aucxis has not consulted with Manning Elliott regarding
either the application of accounting principles to a specified transaction,
either completed or contemplated; or the type of audit opinion that might be
rendered on Aucxis' financial statements, and (ii) Manning Elliot has provided
neither a written report nor oral advice that was an important factor to Aucxis
in reaching a decision as to any accounting, auditing or financial reporting
issue.
ITEM 7. FINANCIAL STATEMENTS, PRO FORMA FINANCIAL INFORMATION AND EXHIBITS.
(c) Exhibits.
16.1 Letter dated February 22, 2002, from PriceWatehouseCoopers LLP to
the Securities and Exchange Commission.
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SIGNATURES
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.
Dated: March 1, 2002
Aucxis Corp.
By: /s/ Dennis Petke
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Name: Dennis Petke
Title: Chief Financial Officer
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EXHIBIT INDEX
EXHIBIT NO. DESCRIPTION
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16.1 Letter dated February 22, 2002 from PriceWatehouseCoopers
LLP to the Securities and Exchange Commission.