SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, D.C. 20549
FORM 8-K/A
CURRENT REPORT
Pursuant to Section 13 or 15 (d) of
The Securities Exchange Act of 1934
Date of Report (Date of earliest event reported):
March 22, 2002 (March 13, 2002)
Empire Energy Corporation
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(Exact Name of Registrant as specified in its charter)
Utah 1-10077 87-0401761
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(State or other jurisdiction) (Commission file number) (IRS Employer ID No.)
7500 College Boulevard, Suite 1215 -
Overland Park, Kansas 66210
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(address of principal executive offices) (zip code)
(913) 469-5615
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(Registrant's telephone number,
including area code)
Item 4. Changes in Registrant's Certifying Accountant.
On March 13, 2002, the Registrant dismissed Sartain Fischbein &
Company, an accounting firm located in Tulsa, Oklahoma and hired Pickett, Chaney
& McMullen LLP., an accounting firm located in Lenexa, Kansas. None of the
accountants reports of Sartain Fischbein & Company contained any adverse opinion
or disclaimer of opinion, or were modified as to uncertainty, audit scope, or
accounting principles. The decision to change accountants reflected management's
desire to retain an accounting firm as auditors that was located in the Kansas
City metropolitan area where the Registrant is located. The Board of Directors
of the Registrant also believed it would be in the best interest of the
Registrant to retain Pickett, Chaney & McMullen LLP and therefore approved the
change of accountants. During the past two fiscal years in which Sartain
Fischbein & Company served as the Registrant's accountants, there were no
disagreements with Sartain Fischbein & Company whether or not resolved, on any
matter of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to the satisfaction of
Sartain Fischbein & Company, would have caused Sartain Fischbein & Company to
make reference to the subject matter of the disagreement in connection with any
of its reports. Further, during the subsequent interim period through March 13,
2002, (the date the Registrant changed accountants), there were no disagreements
with Sartain Fischbein & Company whether or not resolved, on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which, if not resolved to the satisfaction of Sartain
Fischbein & Company, would have caused Sartain Fischbein & Company to make
reference to the subject matter of the disagreement in connection with any of
its reports.
Item 7. Financial Statements and Exhibits.
(c) Exhibits.
Exhibit (16) Letter re: change in certifying accountant.
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.
Empire Energy Corporation.
(Registrant)
Date: March 22, 2002 By: /s/ Bryan S. Ferguson
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Bryan S. Ferguson
President