U.S. 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) __January 2, 2006, ______
Samoyed Energy Corp.
----------------------------------------------
(Name of small business issuer as specified in its charter)
Nevada 333-129331 N/A
- ---------------------------- ------------- -------------------
(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
10870 Harvest Lake Way NE
Calgary, Alberta T3K 4L1
--------------------------------------------------------------------
(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code (403) 617-8786
--------------------------------------------------------------------
(FORMER NAME OR FORMER ADDRESS, IF CHANGED SINCE LAST REPORT)
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 (see General Instruction A.2. below): [] 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)).
Section 4 - Matters Related to Accountants and Financial Statements
Item 4.01 Changes in Registrant's Certifying Accountant.
a) On or about January 1, 2006, Smith & Company, the principal accountant for
Samoyed Energy Corp. (the "Company") changed its accounting practice from a
corporation to a professional limited liability company named Child, Van Wagoner
& Bradshaw, PLLC. As this is viewed as a separate legal entity, the Company
terminated its accounting arrangement with Smith & Company as principal
accountant and engaged Child, Van Wagoner & Bradshaw, PLLC, as the Company's
principal accountants for the Company's fiscal year ending August 31, 2006, and
the interim periods for 2006. The decision to change principal accountants was
approved by the Audit Committee of the Company's Board of Directors and
subsequently approved by the Board of Directors.
None of the reports of Smith & Company, on the Company's financial statements
from inception contained an adverse opinion or disclaimer of opinion, or was
qualified or modified as to uncertainty, audit scope or accounting principles,
except that the report for the period ended September 30, 2005 did contain a
going concern paragraph.
There were no disagreements between the Company and Smith & Company, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of Smith
& Company, would have caused them to make reference to the subject matter of the
disagreement in connection with its report. Further, Smith & Company has not
advised the Registrant that:
1) internal controls necessary to develop reliable financial statements did not
exist; or
2) information has come to the attention of Smith & Company which made it
unwilling to rely upon management's representations, or made it unwilling to
be associated with the financial statements prepared by management; or
3) the scope of the audit should be expanded significantly, or information has
come to the attention of Smith & Company that they have concluded will, or if
further investigated might, materially impact the fairness or reliability of
a previously issued audit report or the underlying financial statements, or
the financial statements issued or to be issued covering the fiscal year
ended August 31, 2006.
(b) On or about January 2, 2006 the Registrant engaged Child, Van Wagoner &
Bradshaw, PLLC as its principal accountant to audit the Registrant's
financial statements as successor to Smith & Company. During the Registrant's
period from inception, (less than two years) the Registrant has not consulted
with the entity of Child, Van Wagoner & Bradshaw, PLLC regarding the
application of accounting principles to a specific transaction, either
completed or proposed, or the type of audit opinion that might be rendered on
the Registrant's financial statements, nor did the entity of Child, Van
Wagoner & Bradshaw, PLLC provide advice to the Registrant, either written or
oral, that was an important factor considered by the Registrant in reaching a
decision as to the accounting, auditing or financial reporting issue.
Further, during the Registrant's period from inception (less than two years) to
the present, the Registrant has not consulted the entity of Child, Van Wagoner &
Bradshaw, PLLC on any matter that was the subject of a disagreement or a
reportable event.
Section 9 - Financial Statements and Exhibits
Item 9.01 Financial Statements and Exhibits.
Exhibit
Number Descriptions
16.1 Letter from Smith & Company dated January 2, 2006 regarding
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.
Samoyed Energy Corp.
Date: January 2, 2006 By: /s/ Christopher Yee
Christopher Yee, President