SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
Current Report Pursuant to Section 13 or 15(d) of
The Securities Exchange Act of 1934
Date of Report: March 22, 2005
Corgenix Medical Corporation
(Exact Name of registrant as specified in its charter)
Colorado 000-24541 93-1223466
(State or other Commission File I.R.S. Employer
jurisdiction of Number) Identification No.)
incorporation)
12061 Tejon St.
Westminster, Colorado 80234
(Address, including zip code, of principal executive offices)
(303) 457-4345
(Registrant's telephone number including area code)
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:
[ ] 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))
Item 4.01. Changes in Registrant's Certifying Accountant.
KPMG LLP was previously the principal accountants for Corgenix Medical
Corporation. On March 8, 2005, that firm was dismissed by Corgenix as principal
accountants and Hein & Associates LLP was engaged as principal accountants. The
decision to change accountants was approved by the audit committee of the board
of directors. In connection with the audits of the two fiscal years ended June
30, 2004, and the subsequent interim period through March 8, 2005, there were no
disagreements with KPMG LLP on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedures, which
disagreements if not resolved to their satisfaction would have caused them to
make reference in connection with their opinion to the subject matter of the
disagreement.
The audit reports of KPMG LLP on the consolidated financial statements of
Corgenix Medical Corporation and subsidiaries as of and for the years ended June
30, 2004 and 2003 did not contain any adverse opinion or disclaimer of opinion,
nor were they qualified or modified as to uncertainty, audit scope, or
accounting principles, except as follows:
KPMG LLP's report on the consolidated financial statements of Corgenix Medical
Corporation and subsidiaries as of and for the years ended June 30, 2004 and
2003, contained a separate paragraph stating "as discussed in note 1 (g) to the
consolidated financial statements, effective July 1, 2002, the Company changed
its method of accounting for goodwill as prescribed by Statement of Financial
Accounting Standards No. 142."
A letter from KPMG LLP is attached as Exhibit 16.1 to this Form 8-K.
ITEM 9.01. Financial Statements and Exhibits
(a) Not applicable.
(b) Not applicable.
(c) Exhibits:
16.1 Letter dated March 14, 2005 from KPMG Regarding a Change in
Certifying Accountant.
Statements in this report that are not strictly historical facts are "forward
looking" statements (identified by the words "believe", "estimate", "project",
"expect" or similar expressions) within the meaning of the Private Securities
Litigation Reform Act of 1995. These statements inherently involve risks and
uncertainties that could cause actual results to differ materially from the
forward-looking statements. Factors that would cause or contribute to such
differences include, but are not limited to, continued acceptance of the
Company's products and services in the marketplace, competitive factors, changes
in the regulatory environment, and other risks detailed in the Company's
periodic report filings with the Securities and Exchange Commission. The
statements in this report are made as of today, based upon information currently
known to management, and the company does not undertake any obligation to
publicly update or revise any forward-looking statements.
Item 9.01 Financial Statements and Exhibits
None.
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.
DATED, this 22nd day of March, 2005 Corgenix Medical Corporation
By: /s/ Douglass T. Simpson
---------------------------
Douglass T. Simpson, President
March 14, 2005
Securities and Exchange Commission
Washington, D.C. 20549
Ladies and Gentlemen:
We were previously principal accountants for Corgenix Medical Corporation and,
under the date of October 11, 2004, we reported on the consolidated financial
statements of Corgenix Medical Corporation as of and for the years ended June
30, 2004 and 2003. On March 8, 2005, our appointment as principal accountants
was terminated. We have read Corgenix Medical Corporation's statements included
under Item 4.01 of its Form 8-K dated March 14, 2005, and we agree with such
statements, except that we are not in a position to agree or disagree with
Corgenix Medical Corporation's statement that the decision to change accountants
was approved by the audit committee of the board of directors.
Very truly yours,
/s/ KPMG LLP