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): JUNE 21, 2002
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I.A. EUROPE, INC.
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(Exact name of registrant as specified in its charter)
DELAWARE 000-32973 52-2327637
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(State or other jurisdiction (Commission File No.) (IRS Employer
of incorporation) Identification No.)
901 PONCE DE LEON BOULEVARD, SUITE 303
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CORAL GABLES, FLORIDA 33134
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(Address of principal executive offices) (Zip Code)
Registrant's telephone number, including area code: (305) 476-1807
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On June 21, 2002, I.A. Europe, Inc.'s (the "Company") auditors, Cornick, Garber
& Sandler, LLP, resigned for reasons specified in the letter attached as Exhibit
16.
The report of Cornick, Garber & Sandler, LLP on the balance sheet of the Company
as of June 30, 2001 and the statements of operations, stockholders' equity and
cash flow for the six month period ended June 30, 2001 contain no adverse
opinion or disclaimer of opinion and were not qualified or modified as to any
uncertainty, audit scope or accounting principle.
In connection with the audit for the above period and through June 21, 2002,
there were no disagreements with Cornick, Garber & Sandler, LLP 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
Cornick, Garber & Sandler, LLP, would have caused the firm to make reference
thereto in their reports on the financial statements for such period.
Except as stated in the June 21, 2002 resignation letter referred to above,
during the period, through the termination date, Cornick, Garber & Sandler, LLP
has not advised the Company of any reportable events (as defined in Item
304(a)(1)(v) of Regulation S-K issued by the Securities and Exchange
Commission). The Company has authorized Cornick, Garber & Sandler, LLP to
respond fully to any inquiries of any new auditors hired by the Company relating
to their engagement as the Company's independent accountants.
The Company has provided Cornick, Garber & Sandler, LLP with a copy of this
Report and, at the request of the Company, Cornick, Garber & Sandler, LLP has
furnished the letter attached hereto as Exhibit 16.1 to the Securities and
Exchange Commission in which it states that it agrees with the foregoing
statements.
Effective October 2, 2002, the Company has retained the firm of Rachlin, Cohen &
Holtz, LLP of Miami, FL, as the Company's auditors. Prior to their retention,
the Company did not consult with Rachlin, Cohen & Holtz, LLP regarding the
application of accounting principles to a specified transaction or the type of
audit opinion that might be rendered on the Company's financial statements; nor
did the Company consult with Rachlin, Cohen & Holtz, LLP regarding any matter
that was either the subject of disagreement with a former auditor or a
reportable event.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS.
c. Exhibits
Exhibit No. Exhibit
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16 Letter from Cornick, Garber & Sandler, LLP
independent accountants dated June 21, 2002
16.1 Letter from Cornick, Garber & Sandler, LLP
independent accountants dated October 3, 2002
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SIGNATURE
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.
I.A. Europe, Inc.
By: /s/ Victor Minca
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Victor Minca
Date: October 3, 2002 Chief Executive Officer
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