SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 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) July 25, 2002
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EUPA International Corporation (formerly Access Network Corporation)
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(Exact name of Registrant as Specified in its Charter Post-merger)
Nevada 000-26539 88-0409450
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(State or Other Jurisdiction (Commission (IRS Employer
of Incorporation pre-merger) File Number) Identification No. pre-merger)
89 N. San Gabriel Blvd., Pasadena, CA 91107
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(New Address)
Registrant's telephone number, including area code 626-793-2688
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Item 4. Changes in Registrant's Certifying Accountant.
Effective as of July 25, 2002, EUPA International Corporation (the
"Company") dismissed Stonefield Josephson, Inc. ("Stonefield Josephson") as its
independent accountant. Effective as of July 25, 2002, the Company engaged
Lichter, Weil & Associates ("LWA") as its independent accountant. The decision
to change accountants was approved by the Board of Directors of the Company.
Neither Stonefield Josephson's report on the Company's financial statements
for the year ended December 31, 2000, nor its report for the year ended December
31, 2001, contained an adverse opinion or a disclaimer of opinion, and no such
report was qualified or modified as to uncertainty, audit scope or accounting
principles.
During the years ended December 31, 2000 and December 31, 2001 and the
subsequent interim periods preceding the Company's dismissal of Stonefield
Josephson, there were no disagreements with Stonefield Josephson 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 Stonefield Josephson, would have caused Stonefield Josephson to
make reference to the subject matter of the disagreement in connection with its
report.
None of the reportable events described under Item 304(a)(1)(v) of
Regulation S-K occurred within the two most recent fiscal years of the Company's
year ended December 31, 2001 and the subsequent interim periods to the date
hereof.
The Company has consulted with LWA regarding the circumstances described
under Item 304(a)(2) and no such circumstance was deemed to exist.
Stonefield Josephson has furnished the Company with a letter addressed to
the Securities and Exchange Commission stating that it agrees with the foregoing
statements, which letter is attached as an Exhibit hereto.
Item 7. Financial Statements. Pro Forma Financial Information and Exhibits.
(c) Exhibits.
Exhibit 16. Letter, dated August 12, 2002 from Stonefield Josephson to
the Securities and Exchange Commission.
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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.
EUPA INTERNATIONAL CORPORATION
Date: February 20, 2003 By: /s/ Ching-Lun Yu
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Name: Ching-Lun Yu
Title: Chief Financial Officer
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