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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 event: October 4, 2000
Commission File Number 0-25416
BAOA, INC. a/k/a Call-Solutions, Inc.
(Name of small business issuer in its charter)
California 33-0563989
(State of Incorporation) (I.R.S. Employer Identification No.)
555 Whitehall Street, Atlanta, Georgia 30303
(Address of principal executive offices) (Zip Code)
(404) 222-0760
(Registrant's telephone number, including area code)
2635 Camino Del Rio South, Suite 210, San Diego, California 92108
(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On October 4, 2000, as a result of items requested for approval in a distributed
Proxy Statement and related actions taken at a Special Meeting of the Company's
shareholders, the Company terminated the services of S. W. Hatfield, CPA,
(Hatfield) as the Company's independent certified public Accountants, effective
immediately.
Each of Hatfield's audit reports for the previous two years did not contain an
adverse opinion. However each opinion was qualified due to uncertainty and
contained the following language:
"The accompanying financial statements have been prepared
assuming that the Company will continue as a going concern. As
discussed in Note B to the financial statements, the Company has
suffered losses in prior years, working capital deficiencies and
continues to experience liquidity problems that raise substantial
doubt about its ability to continue as a going concern.
Management's plans in regard to these matters are also described
in Note B. The financial statements do not include any
adjustments that might result from the outcome of this
uncertainty."
In connection with their audits for the two most recent years, there were no
disagreements with Hatfield on any matter of accounting principles or practices,
financial statement disclosure, or auditing scope or procedure, which
disagreement, if not resolved to the satisfaction of Hatfield, would have caused
Hatfield to make reference to the subject matter of the disagreements in
connection with its report on the financial statements for those years.
Hatfield's resignation letter and requested letter addressed to the U. S.
Securities and Exchange Commission accompany this report at Exhibit 16.1 and
16.2, respectively.
On October 4, 2000, as approved at the Special Meeting of the Company's
shareholders, the Board of Directors, as requested in the circulated Proxy
Statement, appointed the engagement of Kahn, Boyd, Levychin, LLP, to perform the
audit of the Company's financial statements, beginning with the quarter ended
September 30, 2000.
ITEM 7 - FINANCIAL STATEMENTS AND EXHIBITS
Financial Statements - None
Exhibit 16.1 - Letter from S. W. Hatfield, CPA to BAOA, Inc.
Exhibit 16.2 - Letter from S. W. Hatfield, CPA to U. S. Securities and
Exchange Commission
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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.
BAOA, INC.
October 20, 2000 /s/ Peter Van Brunt
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Peter Van Brunt
President, Director, Shareholder
and Chief Accounting Officer