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UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-KA
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF THE SECURITIES EXCHANGE ACT OF 1934
DATE OF REPORT: November 16, 2000
QUEST NET CORP.
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(Exact Name of Registrant as Specified in its Charter)
1250 EAST HALLANDALE BLVD.
SUITE 502
HALLANDALE, FL 33009
(Address of principal executive offices)
(954)-457-0900
Registrant's telephone number
PARPUTT ENTERPRISES, INC.
12835 E. ARAPAHOE ROAD
TOWER I, PENTHOUSE
ENGLEWOOD, COLORADO 80112
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(Former name and former address)
FLORIDA 000-28863 84-1331134
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(State of Incorporation) (Commission File Number) (IRS Employer
I.D. Number)
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ITEM FOUR. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On November 2, 2000 the Board of Directors of Quest Net Corp.
terminated the accounting firm of Cordovano & Harvey P.C., as Quest Net Corp.'s
Independent Certified Public Accountants. Quest's lack of working capital has
prevented it from retaining Cordovano & Harvey to complete the June 2000 audit.
Quest Net Corp. now has a new majority shareholder. James LLC, who has agreed to
provide the auditing firm of Feldman Sherb & Co., P.C. to complete the audit.
During the Quest's two most recent fiscal years, and the interim period
preceding the date of termination, there were no disagreements with Cordovano &
Harvey P.C. on any matter of accounting principles or practices, financial
statement disclosure or auditing scope or procedure which disagreement(s), if
not resolved to the satisfaction of Cordovano & Harvey P.C., would have caused
it to make reference to the subject matter of the disagreement(s) in connection
with its report.
During Quest's two most recent fiscal years and the interim period
preceding Cordovano & Harvey P.C's termination, Cordovano & Harvey P.C. DID NOT:
o advise Quest that the internal controls necessary for the
registrant to develop reliable financial statements did not
exist;
o advised Quest that information has come to the accountant's
attention that has led it to no longer be able to rely on
management's representations, or that has made it unwilling to
be associated with the financial statements prepared by
management;
o advise Quest of the need to expand significantly the scope of
its audit, or that information has come to the accountant's
attention, that if further investigated may:
> Materially impact the fairness or reliability of
either: a previously issued audit report or the
underlying financial statements; or the financial
statements issued or to be issued covering the fiscal
period(s) subsequent to the date of the most recent
financial statements covered by an audit report
(including information that may prevent it from
rendering an unqualified audit report on those
financial statements), or
> Cause it to be unwilling to rely on management's
representations or be associated with the
registrant's financial statements, and
> Require Cordovano & Harvey P.C. to expand the scope
of its audit or conduct such further investigation;
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During Quest's two most recent fiscal years, and the interim period
preceding Cordovano & Harvey P.C.'s termination, Cordovano & Harvey P.C. DID NOT
advise Quest that information has come to its attention that it has concluded
materially impacts the fairness or reliability of either (i) a previously issued
audit report or the underlying financial statements, or (ii) the financial
statements issued or to be issued covering the fiscal period(s) subsequent to
the date of the most recent financial statements covered by an audit report
(including information that, unless resolved to Cordovano & Harvey P.C.'s
satisfaction, would prevent it from rendering an unqualified audit report on
those financial statements).
During Quest's two most recent fiscal years, Cordovano & Harvey P.C.'s
report on the financial statements did not contain an adverse opinion or a
disclaimer of opinion and was not qualified or modified as to uncertainty, audit
scope or accounting principle.
On November 2, 2000, Quest engaged the accounting firm of Feldman Sherb
& Co., P.C. as its Independent Certified Public Accountants. During Quest's two
most recent fiscal years and the interim period preceding the engagement of
Feldman Sherb & Co., P.C., the Company did not consult with Feldman Sherb &
Co., P.C. on any matters.
EXHIBITS
16 Letter re change in certifying accountant.
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, thereunto duly authorized.
QUEST NET CORP.
By /s/ Charles Wainer, President
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Date: November 16, 2000
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