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): July 27, 2004
Capital Environmental Resource Inc.
(Exact name of registrant as specified in its charter)
Ontario, Canada 000-25955 Not Applicable
(State or other (Commission (I.R.S. Employer
jurisdiction of File Number) Identification No.)
incorporation)
1122 International Blvd., Suite 601
Burlington Ontario, Canada L7L 6Z8
(Address of principal (Zip Code)
executive offices)
Registrants' telephone number, including area code:
(905) 319-1237
N/A
(Former name or former address, if changed since last report.)
Item 4. Changes in Registrant's Certifying Accountant
As a result of our pending migration transaction, the Audit
Committee of the Board of Directors on July 27, 2004 appointed
the U.S. member firm of BDO world wide, BDO Seidman LLP, as our
principal independent auditor for the year ended December 31,
2004. BDO Dunwoody LLP, the Canadian member firm of BDO world
wide, will continue to provide audit, audit-related and tax
services as we continue to have significant operations located in
Canada. The decision to use BDO Seidman LLP was made in
contemplation of our migration transaction which we intend to
execute as part of our business strategy to expand into the
United States. Under the migration transaction, our corporate
structure will be reorganized so that Waste Services, Inc.,
currently a United States subsidiary of Capital Environmental
Resource Inc., will become the parent company of our corporate
group. BDO Dunwoody LLP's audit report on our Financial
Statements for the year ended December 31, 2003, did not contain
an adverse opinion or a disclaimer of opinion and was not
qualified or modified as to uncertainty, audit scope or
accounting principles.
For the year ended December 31, 2003, and through the date of
this Form 8-K, there have been no disagreements with BDO Dunwoody
LLP on any matter of accounting principles or practices,
financial statement disclosure or auditing scope or procedure,
which disagreements if not resolved to BDO Dunwoody LLP's
satisfaction would have caused them to make reference to the
subject matter of the disagreement in connection with their
report. For the years ended December 31, 2003, and through the
date of this Form 8-K, there were no "reportable events" as that
term is described in Item 304(a)(1)(v) of Regulation S-K.
We have requested BDO Dunwoody LLP to furnish us with a letter
addressed to the Commission stating whether it agrees with the
above statements. A copy of that letter, dated July 27, 2004 is
filed as Exhibit 16.1 to this Form 8-K.
During the years ended December 31, 2003, and through July 27,
2004, we did not consult BDO Seidman, LLP with respect to the
application of accounting principles to a specified transaction,
either completed or proposed, or the type of audit opinion that
might be rendered on our financial statements, or any other
matters or reportable events as defined in Item 304(a)(1)(v) of
Regulation S-K, other than in connection with carrying out the
review procedures required under Appendix K of the SEC Practice
Section rules (subsequently adopted by the PCAOB).
Item 7. Financial Statements, Pro Forma Financial Information and
Exhibits
(c) Exhibits:
Exhibit Number Description
16.1 Letter from BDO Dunwoody LLP to the Securities and
Exchange Commission dated July 27, 2004
SIGNATURE
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, thereunto duly authorized.
Date: July 27, 2004 CAPITAL ENVIRONMENTAL RESOURCE INC.
(Registrant)
By: /s/ Ronald L. Rubin
____________________________________
Name: Ronald L. Rubin
Title: Executive Vice President,
and Chief Financial Officer
EXHIBIT INDEX
16.1 Letter from BDO Dunwoody LLP to the Securities and Exchange
Commission dated July 27, 2004.