UNITED STATES
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) February 11, 2004
Commission File Number 000-28638
BMB MUNAI, INC.
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(Exact Name of Registrant as Specified in its Charter)
INTERUNION FINANCIAL CORPORATION
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(Former name of registrant)
DELAWARE 87-0250294
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(State or other jurisdiction of (I.R.S. Employer Identification
incorporation or organization) Number)
500 Fifth Avenue, Suite 4810, New York, New York
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(Address of principal executive offices)
10110
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(Zip Code)
(212) 730-7919
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(Registrant's Executive Office Telephone Number)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On February 11, 2004, the Company dismissed Mintz & Partners LLP,
Chartered Accountants, from it position as the Company's independent
accountants. The Company's board of directors participated in and approved the
decision to change independent accountants.
The audit report of Mintz & Partners LLP, on June 19, 2003, for the
years ended March 31, 2003 and 2002, contained no adverse opinion, disclaimer of
opinion or qualification or modification as to uncertainty, audit scope or
accounting principles.
In connection with its audits for the past two fiscal years and review
of unaudited financial statements through September 30, 2003, there have been no
disagreements with Mintz & Partners LLP, on any matters of accounting principles
or practices, financial statement disclosure, or auditing scope or procedures,
which if not resolved to the satisfaction of Mintz & Partners LLP, would have
caused them to make reference thereto on the financial statements.
During the two most recent fiscal years and through September 20, 2003,
there have been no reportable events (as defined in Regulation S-K, Item
304(a)(1)(v)).
The Company has provided Mintz & Partners LLP, a copy of this Form 8-K
and has requested Mintz & Partners LLP furnish it with a letter addressed to the
Securities and Exchange Commission stating whether or not it agrees with the
above statements. A copy of the letter provided to the Company by Mintz &
Partners LLP in response to this request is filed as Exhibit 16.1 to this Form
10-QSB.
On February 11, 2004, the Company engaged BDO Kazakhstanaudit, to serve
as the Company's independent auditors. During the two most recent fiscal years
and through September 30, 2003, the Company has not consulted with BDO
Kazakhstanaudit regarding (i) the application of accounting principles to a
specified transaction, either completed or proposed, or the type of audit
opinion that might be rendered on the Company's financial statements, and no
written report or oral advice was provided to the Company by BDO Kazakhstanaudit
that was an important factor considered by the Company in reaching a decision as
to an accounting, auditing or financial reporting issue; or (ii) any matter that
was either the subject of a disagreement, as that term is defined in Item
304(a)(1)(iv) of Regulation S-B and the related instructions thereto, or a
reportable event, as that term is defined in Item 304(a)(1)(v) of Regulation
S-B.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(a) Exhibits
16.1 Letter of Mintz & Partners LLP, dated February __,
2004 regarding the disclosure contained in Item 4 of
this report on Form 8-K.
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SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly caused this Current Report on Form 8-K to be signed on
its behalf by the undersigned hereunto duly authorized.
BMB MUNAI, INC.
Date: February 16, 2004 By: /s/ Alexandre Agaian
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Alexandre Agaian, President
Date: February 16, 2004 By: /s/ Gary Lerner
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Gary Lerner, Secretary
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