UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, DC 20549
FORM 10-QSB/A
Amendment No. 1
[X] Quarterly Report pursuant to Section 13 or 15(d) of the Securities
Exchange Act of 1934
For the quarterly period ended October 31, 2001
[ ] Transition Report pursuant to 13 or 15(d) of the Securities Exchange
Act of 1934
For the transition period from to
Commission File Number: 000-19457
LEGAL ACCESS TECHNOLOGIES, INC.
-------------------------------
(Exact name of Small Business Issuer as specified in its charter)
Nevada 87-0473323
- ------ ----------
(State or other jurisdiction of (IRS Employer
incorporation) Identification No.)
2300 W. Sahara Ave., Suite 500
Las Vegas, NV 89102
- --------------- -----
(Address of principal executive offices) (Zip Code)
Issuer's telephone number, including area code (702) 949-6115
Indicate by a check mark whether the issuer (1) has filed all reports required
to be filed by Section 13 or 15(d) of the Securities Exchange Act of 1934 during
the preceding 12 months (or for such shorter period that the issuer was required
to file such reports), and (2) has been subject to such filing requirements for
the past 90 days [X] Yes [ ] No
State the number of shares outstanding of each of the issuer's classes of common
equity, as of the latest practicable date: 6,071,232 shares of Common Stock as
of October 31, 2001.
Transitional Small Business Disclosure Format (check one): Yes [ ] No [X]
BASIS OF AMENDMENT
The following amends Part II, Items 5 & 6 of our Form 10-QSB filing for the six
month period ended October 31, 2001, but does not effect any other disclosures
contained therein.
PART II - OTHER INFORMATION
ITEM 5. OTHER INFORMATION
Changes In Registrant's Certifying Accountant
Piercy, Bowler, Taylor & Kern, Certified Public Accountants and Business
Advisors, Las Vegas, Nevada have been retained to audit our financial
statements. The change of auditor was approved by majority consent of the board
of directors. Piercy, et. al. audited the financial statements for Tele-Lawyer,
Inc., the Company's subsidiary. The accountant's report on the financial
statements for Legal Access Technologies, Inc. for the past years ended December
31, 2000 and 1999 does not contain an adverse opinion or disclaimer of opinion
and was not qualified or modified as to uncertainty, audit scope or accounting
principles with the exception of a standard "going concern" qualification.
During the two most recent fiscal years and any subsequent interim period,
Registrant did not contact or consult with Piercy, et. al. regarding any of the
matters described in Item 304 (a)(2)(i) or (ii) of Regulation S-K.
Smith & Company, our former accountants, were dismissed on December 7, 2001.
Registrant has contacted Smith & Company, and there are no disagreements between
Registrant and Smith & Company, whether resolved or not resolved, on any matter
of accounting principles or practices, financial statement disclosures or
auditing scope or procedure, which would cause them to make reference to the
subject matter of a disagreement in connection with their reports for the two
most recent fiscal years and the subsequent interim periods preceding their
dismissal. Furthermore, the former accountant's reports for the financial
statements for either of the past two years did not contain an adverse opinion
or a disclaimer of opinion, nor was it qualified or modified as to uncertainty
(except with respect to the Registrant's ability to continue as a going
concern), audit scope or accounting principles.
Registrant has provided Smith & Company with a copy of the disclosure provided
under this caption of this Report, and has advised it to provide the Registrant
with a letter addressed to the Securities and Exchange Commission as to whether
it agrees or disagrees with the disclosure made
herein. A copy of its response is attached hereto and incorporated herein by
this reference.
ITEM 6. EXHIBITS AND REPORTS ON FORM 8-K.
(a) Exhibits
Exhibit 16 Letter from Smith and Company, Certified Public Accountants
2
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, the
Registrant has duly caused this report to be signed on its behalf by the
undersigned thereunto duly authorized.
LEGAL ACCESS TECHNOLOGIES, INC.
Date: April 1, 2002 /s/ MICHAEL A. CANE
_______________________
MICHAEL A. CANE
Chief Executive Officer
President, Secretary & Director
/s/ STEVEN D. FELLOWS
_______________________
STEVEN D. FELLOWS
Chief Financial Officer &
Principal Accounting Officer
3