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):
August 11, 2003 (August 6, 2003)
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 (IRS Employer ID No.)
number)
7500 College Blvd, 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 Company's Certifying Accountant.
On May 19, 2003, the Board of Directors of Empire Energy Corp. (the "Company"),
was notified by Pickett, Chaney & McMullen LLP("Pickett"), the Company's
independent auditor, that it would decline to stand for reelection as the
Company's independent auditor for the year ending December 31, 2003. On August
6, 2003 the Board of Directors of the Company engaged Malone & Bailey, PLLC
("Malone") as the Company's independent auditor. The Company did not discuss any
accounting or auditing issues with Malone prior to August 6, 2003. During the
time between Pickett's resignation and the hiring of Malone, we did not have an
auditor and we filed no reports.
The report of Pickett, Chaney & McMullen LLP on the financial statements of the
Company as of December 31, 2002 and December 31, 2001 and for the years then
ended, did not contain any adverse opinion or disclaimer of opinion, nor were
such reports qualified or modified as to audit scope or accounting principles.
Pickett, Chaney & McMullen LLP audit report on the financial statements of the
Company as of December 31, 2002 and December 31, 2001 and for the years then
ended included an explanatory paragraph concerning the Company's ability to
continue as a going concern.
During the years ended December 31, 2002 and December 31, 2001 and any
subsequent interim period preceding May 19, 2003, there were no disagreements
between the Company and Pickett, Chaney & McMullen LLP on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which would have caused Pickett, Chaney & McMullen LLP, if
not resolved to the satisfaction of Pickett, Chaney & McMullen LLP, to make a
reference to the subject matter of the disagreements in connection with its
reports.
The Company has provided Pickett, Chaney & McMullen LLP with a copy of the Form
8-K/A filed on May 29, 2003 and requested that Pickett, Chaney & McMullen LLP
furnish the Company with a letter, addressed to the Securities and Exchange
Commission, stating whether or not it agrees with the above statements and, if
not, stating the respects in which it does not agree. A copy of such letter is
filed as Exhibit 16.1 to this Form 8-K/A.
Item 7. Financial Statements and Exhibits
(c) Exhibits:
Exhibit Number Exhibit Description
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16.1 Letter from Pickett, Chaney & McMullen LLP, dated
May 28, 2003
SIGNATURES
Pursuant to the requirements of the Securities and Exchange Act of 1934, as
amended, the Registrant has caused this report to be signed on its behalf by the
undersigned duly authorized officer.
Empire Energy Corporation
(Registrant)
Dated: August 11, 2003 By: /s/ Norman L. Peterson
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Norman L. Peterson
Chairman and Principal
Executive Officer