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) December 15, 2005
Indigo-Energy, Inc.
(Formerly Procare America, Inc.)
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(Exact name of Registrant as specified in charter)
Nevada 2-75313 84-0871427
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification)
13350 Random Hills Road, Suite 800, Fairfax, VA 22030
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: 703 934 6189
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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))
Item 4.01 Changes in or Disagreements with Certifying Accountants on Accounting
and Financial Disclosures.
Stirtz Bernards Boyden Surdel & Larter, P.A., had been the auditor for Procare
America, Inc., for the fiscal year ended June 30, 2001, which was the last
fiscal year for which audited statements were filed. Stirtz Bernards Boyden
Surdel & Larter, P.A., merged into Wipfli LLP in 2003. Wipfli LLP was never
engaged by Procare America, Inc. In December 2005, the Company dismissed Stirtz
Bernards Boyden Surdel & Larter, P.A. The audit reports of Stirtz Bernards
Boyden Surdel & Larter, P.A. on our financial statements as of and for the years
ended June 30, 2001 and 2000, did not contain any adverse opinion or disclaimer
of opinion, nor were they qualified or modified as to audit scope or accounting
principles. However, the opinion did contain an uncertainty as to Procare
America, Inc.'s ability to continue as a going concern.
In connection with the audit of the financial statements prepared for the fiscal
years ended June 30, 2005, 2004, 2003, and 2002 and to the date of dismissal,
the Registrant had no disagreements with Stirtz Bernards Boyden Surdel & Larter,
P.A. with respect to accounting principles or practices, financial statement
disclosure, or auditing scope or procedures of the type discussed in Item
304(a)(iv) of Regulation S-B.
In December 2005, the Registrant engaged Michael F. Cronin, CPA, as the new
principal independent accountant for the Company. The board of directors has
approved the change of accountants.
For the fiscal years ended June 30, 2005, 2004, 2003, and 2002, Michael F.
Cronin, CPA, including the subsequent interim periods through the date of the
appointment of Michael F. Cronin CPA, neither the Registrant, nor anyone on its
behalf, consulted with Michael F. Cronin, CPA regarding any of the accounting or
auditing concerns stated in Item 304(a)(2) of Regulation S-B.
The Registrant has provided Wipfli LLP, as successors to Stirtz Bernards Boyden
Surdel & Larter, P.A., with a copy of this report prior to filing it with the
Securities and Exchange Commission (SEC). We requested that Wipfli LLP, as
successors to Stirtz Bernards Boyden Surdel & Larter, P.A., furnish separate
letters addressed to the SEC stating whether the firm concurs with the above
statements. The letter from Wipfli LLP, as successors to Stirtz Bernards Boyden
Surdel & Larter, P.A., is attached as Exhibit 16.1 to this Form 8-K.
Item 9.1 Financial Statements and Exhibits
(d) Exhibits
16.1 Letter from Stirtz Bernards Boyden Surdel & Larter, P.A. dated January
27, 2006. Incorporated by Reference from Current Report on Form 8-K
dated February 2, 2006
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.
Indigo-Energy, Inc.
(Registrant)
/s/ DAVID LARSON
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(Signature)
Date: May 1, 2006 DAVID LARSON