UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
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FORM 8-K/A
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE
SECURITIES EXCHANGE ACT OF 1934
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Date of Report (Date of Earliest Event Reported): November 2, 2005
Cornerstone Ministries Investments, Inc.
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(Exact Name of Registrant as Specified in Charter)
Georgia 001-32165 58-2232313
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(State of (Commission File No.) (IRS Employer
Incorporation) Identification No.)
2450 Atlanta Highway, Suite 904, Cumming, Georgia 30040
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(Address of Principal Executive Offices, including Zip Code)
(678) 455-1100
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(Registrant's Telephone Number, including Area Code)
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:
[ ] 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
240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b) under the
Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c) under the
Exchange Act (17 CFR 240.13e-4(c))
Item 4.01. Changes in Registrant's Certifying Accountant.
On November 2, 2005 Cornerstone Ministries Investments, Inc. engaged
Berman, Hopkins & Moss, LLP, 280 North Orlando Avenue, Suite 218, Winter Park,
FL 32789 as the principal accountant to audit the registrant's financial
statements. Prior to engaging Berman, Hopkins & Moss, LLP, the registrant did
not consult them about the application of accounting principals to a specific
transaction, either completed or proposed, or the type of audit opinion that
might be rendered on the registrant's financial statements.
The Registrant's previous independent accountant, Robert N. Clemons, CPA,
PA, was a sole practitioner who died suddenly and unexpectedly on September 23,
2005, which necessitated the change.
The former auditor's report on our financial statements for either of the
last two years did not contain an adverse opinion or a disclaimer of opinion and
was not qualified or modified as to uncertainty, audit scope or accounting
principals. We did not have any disagreements with our former auditor on any
matter of accounting principle or practice, financial statement disclosure, or
auditing scope or procedure during the two most recent fiscal years and the
subsequent interim period until the death of our auditor on September 23, 2005.
Because of his death, we are unable to provide a copy of our disclosure in this
Form 8-K or to procure a letter from our predecessor accountant agreeing or
disagreeing with our statements in this paragraph.
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.
November 23, 2005 CORNERSTONE MINISTRIES
INVESTMENTS, INC.
By: /S/John T. Ottinger
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John T. Ottinger
Vice President, Chief Operating Officer,
Chief Financial Officer
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