SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
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):
August 8, 2003 (July 28, 2003)
Cedar Mountain Distributors, Inc.
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(Exact Name of Registrant as specified in its charter)
Nevada 333-64840 91-2015441
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(State or other jurisdiction) (Commission file number) (IRS Employer ID No.)
1236 East Frontier Lane
Olathe, Kansas 66062
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(address of principal executive offices) (zip code)
(913) 782-3068
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(Registrant's telephone number,
including area code)
Item 4. Changes in Registrant's Certifying Accountant.
On July 28, 2003, the Registrant dismissed Sartain Fischbein & Company, an
accounting firm located in Tulsa, Oklahoma and hired Cordovano and Harvey, PC,
an accounting firm located in Denver, Colorado. None of the accountants reports
of Sartain Fischbein & Company contained any adverse opinion or disclaimer of
opinion, or were modified as to uncertainty except for the addition of an
explanatory paragraph regarding the substantial doubt raised with regards to the
Company continuing as a going concern in the accountants reports included in the
10KSBs filed for years ended December 31, 2002 and 2001, audit scope, or
accounting principles. The decision to change accountants reflected management's
belief that a periodic change of auditors is a prudent practice. The Board of
Directors of the Registrant also believed it would be in the best interest of
the Registrant to retain Cordovano and Harvey, PC, and therefore approved the
change of accountants. During the past two fiscal years in which Sartain
Fischbein & Company served as the Registrant's accountants, there were no
disagreements with Sartain Fischbein & Company whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of
Sartain Fischbein & Company, would have caused Sartain Fischbein & Company to
make reference to the subject matter of the disagreement in connection with any
of its reports. Further, during the subsequent interim period through July 28,
2003, (the date the Registrant changed accountants), there were no disagreements
with Sartain Fischbein & Company whether or not resolved, on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which, if not resolved to the satisfaction of Sartain
Fischbein & Company, would have caused Sartain Fischbein & Company to make
reference to the subject matter of the disagreement in connection with any of
its reports.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
Exhibit (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 hereunto duly authorized.
Cedar Mountain Distributors, Inc.
(Registrant)
Date: August 8, 2003 By: /s/ James R. Smith
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James R. Smith
President