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): May 5, 2004
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ARETE INDUSTRIES, INC.
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(Exact name of registrant as specified in its charter)
Colorado 33-16820-D 84-1508638
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(State or other jurisdiction (Commission (I.R.S. Employer
of incorporation) File Number) Identification No.)
7102 La Vista Place Suite 100, Niwot, Colorado 80503
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(Address of Principal Executive Offices) (Zip Code)
Registrant's telephone number including area code: (303) 652-3113
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N/A
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(Former name or former address, if changed since last report):
Item 4. Changes in Registrant's Certifying Accountant.
(1) The Company's principal independent accountant has declined to stand for
re-election as the Company's auditor for fiscal year 2004, as of May 5, 2004.
The principal accountant's report during the past two fiscal years did not
contain an adverse opinion or disclaimer of opinion, or was modified as to
uncertainty, audit scope, or accounting principle.
The change in accountants was mandated by limitations on terms for independent
accountants imposed by Federal Securities Laws including the Sarbanes-Oxley
Act, and the audit committee of the board of directors has acknowledged the
former accountant's declination to stand for re-election.
There have been no disagreements with the withdrawing accountants on any manner
of accounting principals or practices, financial statement disclosure, or
auditing scope or procedure, which if not resolved to the former accountant's
satisfaction, would have caused it to make reference to the subject matter of
the disagreement(s) in connection with its report.
(2) The Registrant has engaged Ronald R. Chadwick, P.C. as its successor
principal accountant effective May 5, 2004. Neither the Registrant nor any
person acting on its behalf has consulted the new accountant regarding pending
or future transactions, nor events or disagreements with its former principal
accountants.
SIGNATURE
Pursuant to the requirements of Section 13 or 15(a) 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.
ARETE INDUSTRIES, INC.
Date: May 5, 2004 By: /s/ THOMAS P. RAABE
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Thomas P. Raabe, President,
Chief Executive Officer, and
Chairman of the Board of Directors
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EXHIBIT INDEX
Exhibit Number Description
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16 Letter from Causey Demgen & Moore Inc.
CPA's on change in certifying accountant
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