UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K
CURRENT REPORT
PURSUANT TO SECTION 13 OR 15(d) OF
THE SECURITIES ACT OF 1934
Date of Report (Date of Earliest Event Reported): 11-1-03
MEDICAL STAFFING SOLUTIONS, INC.
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(Exact name of registrant as specified in its charter)
NEVADA 333-71276 91-2135006
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(State or jurisdiction (Commission (I.R.S. Employer
of incorporation or File Identification Number)
organization) Number)
8150 Leesburg Pike, Suite 1200
Vienna, Virginia 22182
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(Address of principal executive offices)
703-641-8890
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Registrant's telephone number, including area code)
3021 West Excel
Spokane, Washington 99208
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(Former name or former address, if changed since last report)
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ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANTS.
i. Registrant's primary accountant, Beckstead and Watts, LLP,
("Beckstead and Watts"), was dismissed by the Company on November
1, 2003.
ii. No reports on the financial statements prepared by Beckstead
and Watts Co. over the two most recent fiscal years contained any
adverse opinion or disclaimer of opinion, or was qualified or
modified as to uncertainty, audit scope, or accounting
principals.
iii. The decision to change accountants was approved by the
Board on November 1, 2003.
iv. During the registrant's two most recent fiscal years, and
any subsequent interim period preceding the dismissal on November
1, 2003, there were no disagreements with the former accountant,
Beckstead and Watts, on any matter of accounting principals or
practices, financial statement disclosure, or auditing scope or
procedure, which disagreement(s), if not resolved to the
satisfaction of Beckstead and Watts, would have caused them to
make reference to the subject matter of the disagreement(s) in
connection with their reports.
Beckstead and Watts did not advise the registrant that internal
controls necessary to develop reliable financial statements did
not exist; no information had come to Beckstead and Watts'
attention which would make them unwilling to rely on management's
representations, or unwilling to be associated with the financial
statements prepared by management. Beckstead and Watts did not
advise the registrant that the scope of the audit should be
expanded significantly, or that information had come to their
attention that would materially impact the fairness or
reliability of a previously issued audit report or the underlying
financial statements or the financial statements issued or to be
issued covering the fiscal periods subsequent to the date of the
most recent audited financial statements, dated December 31,
2002, (including information that might preclude the issuance of
an unqualified audit report).
v. The registrant retained the services of Bagell, Josephs &
Company, LLC ("Bagell, Josephs") on November 1, 2003, as its
principal accountant.
vi. The registrant did not contact the new accountant prior to
its engaging the new accountant regarding the application of
accounting principals to a specified transaction, or the type of
audit opinion that might be rendered on the registrant's
financial statements.
vii. The registrant did not contact the new accountant prior to
its engaging the new accountant regarding any matter that was
either the subject of a disagreement or a reportable event.
viii. The registrant has provided a copy of this report, on or
prior to the date of filing this report with the Commission, to
Beckstead and Watts, and requested that they furnish the
registrant with a letter addressed to the Commission stating its
approval of or disagreement with the disclosures made herein.
Beckstead and Watts' letter will be filed later in an amendment
to this filing.
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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.
Date: November 3, 2003 Medical Staffing Solutions, Inc.
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(Registrant)
/s/ B.B. Sahay
By: ---------------------
B.B. Sahay
Chairman of Board and CEO
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