Gary Saunders PRESIDENT EKnowledge Group, Inc. 400 S. Ramona, Suite 203, Corona, CA 92879 (Name and Address of Person Authorized to Receive Notices and Communications on Behalf of the Person Filing Statement) - ----------------------------------------------------------------------- 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: May 2, 2003 Commission File Number: 0-29183 EKNOWLEDGE GROUP, INC. Nevada 91-1982250 (Incorporation) (IRS Number) 400 S. Ramona, Suite 203, Corona, CA 92879 (Address of principal executive offices) (Zip Code) Registrant's telephone number, including area code: (909) 372-2800 1 ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT. On December 18, 2002, Merdinger, Fruchter, Rosen & Company, P.C., (The "Former Accountants") informed the Company they have decided to cease auditing publicly traded companies and have resigned as the company's principal accountants. The Former Accountants' reports on the financial statements for the fiscal years ended December 31, 2001 and 2000 did not contain an adverse opinion or a disclaimer of opinion and were not qualified or modified as to uncertainty, audit scope or accounting principles except modification as to uncertainty that the company will continue as a going concern. The Company's Board of Directors has approved the resignation of the Former Accountants. During the last two fiscal years preceding the Former Accountants' resignation, and for the interim period from January 1, 2002 through December 18, 2002, there were no disagreements with the Former Accountants, whether or not resolved, on any matter of accounting principles or practices, financial statement disclosure, or auditing scope or procedure, which disagreements, if not resolved to the satisfaction of the Former Accountants, would have caused it to make reference to the subject matter of the disagreements in connection with its reports. During the last two fiscal years preceding the Former Accountants' resignation, and for the interim period from January 1, 2002 through December 18, 2002, there were no "reportable events" as defined by Regulation S-K, Item 304 (a)(1)(v)(A) through (D). On April 25, 2003 the Company engaged Mendoza Berger Company, L.L.P. Certified Public Accountants, 5500 Trabuco Road, Suite 150, Irvine, CA, 92620, 949-387-9850, (the "New Accountants") as our principal accountants to audit our financial statements. The engagement of the new Accountants was approved by the Company's Board of Directors. A letter from the Former Accountants addressed to the Securities and Exchange Commission stating the Former Accountants agree with the statements made by the Company in this report has been filed as an exhibit to this report. 2 EXHIBITS The following exhibit is furnished in accordance with the provisions of Item 601 and Regulation S-B. Exhibit No. Description 16.1 Letter on change in certifying accountant from Merdinger, Fruchter, Rosen & Company, P.C. (Filed herewith.) SIGNATURES Pursuant to the requirements of the Securities Exchange Act of 1934, this report has been signed below by the following persons on behalf of the Registrant and in the capacities and on the date indicated. May 2, 2003 EKNOWLEDGE GROUP, INC. by /s/Gary Saunders Gary Saunders authorized officer 3 - ---------------------------------------------------------------------------- EXHIBIT 16.1 LETTER ON CHANGE IN CERTIFYING ACCOUNTANT FROM MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS - ---------------------------------------------------------------------------- 4 MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. CERTIFIED PUBLIC ACCOUNTANTS 888 SEVENTH AVENUE NEW YORK, NEW YORK 10106 May 2, 2003 Securities and Exchange Commission 450 - Fifth Street, N.W. Washington, D.C. 20549 Re: eKnowledge Group, Inc. Gentlemen: We have read and agree with the representations in Item 4 of Form 8-K of eKnowledge Group, Inc. dated May 2, 2003 relating to Merdinger, Fruchter, Rosen & Company, P.C. MERDINGER, FRUCHTER, ROSEN & COMPANY, P.C. Certified Public Accountants New York, New York May 2, 2003 5