U.S. SECURITIES AND EXCHNAGE 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): October 3, 2001
THE CYBER GROUP NETWORK CORPORATION
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(Exact name of registrant as specified in its chapter)
NEVADA
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(State or Jurisdiction of incorporation or origination)
000-28153
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(Commission File Number)
33-0901534
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(I.R.S. Employer Identification Number)
720 E. Carnegie Dr. Suite 200, San Bernardino, Ca 92408
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number: (909) 890-9769
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Item 4. CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
(a) The relationship with the independent accountant, Singer Lewak
Greenbaum & Goldstein LLP (accountant), who was previously
engaged as the principal accountant to audit The Cyber Group
Network Corporation's (the Company) financial statements has been
dissolved. The accountant's report on the financial statements
for either of the past two years contained a qualified opinion
due to the Company's going concern uncertainty.
During the Company's two most recent fiscal years and any
subsequent interim period preceding the dissolution, there were
disagreements with the former accountant regarding quarterly
filings and lack of communication between the accountant and the
Company. Representatives of the Board of Directors of the Company
discussed the subject matter of the disagreements with the former
accountant. The Company has authorized the former accountant to
respond to inquiries of the successor accountant concerning the
subject matter of these disagreements.
(b) On October 3, 2001, Vavrinek, Trine, Day & Co., LLP (VTD), was
engaged to serve as the new principal accountants to audit the
Company's financial statements. The decision to retain VTD was
approved by the Company's Board of Directors.
SIGNATURE
Pursuant to the requirements of Sections 13 or 15(d) of the Securities Exchange
Act of 1934, the Registrant has duly caused this report to be signed on its
behalf by the undersigned.
THE CYBER GROUP NETWORK CORPORATION
DATED: October 5, 2001
By: /s/ Gregory D. Evans
Gregory D. Evans, CEO