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) SEPTEMBER 25, 2002
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FOCUS ENTERTAINMENT INTERNATIONAL INC.
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FLORIDA 000-27819 58-2330633
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1739 CHESHIRE BRIDGE ROAD
ATLANTA, GA,30324
(404)253-1112
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
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Cherry Bekaert & Holland, L.L.P.(CBH) resigned by letter dated
September 24, 2002 as the independent accountants for the Company. The
resignation was related to the Company's termination of the employment of the
Company's Chief Financial Officer in the prior week upon the Company's discovery
of substantial apparent financial irregularities. The apparent significant theft
that occurred is being investigated by the Company as well as being reported to
authorities. The stated reason for the withdrawal of CBH is according to CBH the
Company's alleged ". . contention that Cherry, Bekaert & Holland, L.L.P. has or
may have deviated from the standard of care in rendering an opinion on the June
30, 2001 financial statements of Focus." The Company believes that CBH
misunderstood the Company's conversations with it regarding the apparent
conversion of the Company's funds and has made no knowing suggestion or
accusation about CBH, its standard of care or in fact professionalism in its
conduct of its relationship with the Company.
The reports of CBH on the financial statements of the Company for the past
two fiscal years contain no adverse opinion or disclaimer of opinion and were
not qualified or modified as to uncertainty, audit scope or accounting
principles.
Except as referred to above, for the two most recent fiscal years and
through have been no disagreements between the Company and CBH on any matter of
accounting principles or practices, financial statement disclosure, or auditing
scope or procedure, which would have caused CBH to make a reference thereto in
its report on the Company's financial statements for such period. During the two
most recent fiscal years and through August 31, 2002 there have been no
reportable events (as defined in Regulation S-K, Item 304(a)(1)(v)).
The Company has requested that CBH furnish it with a letter addressed to
the Securities and Exchange Commission stating whether or not CBH agrees with
the above statements. A copy of such letter will be filed upon receipt from
Jones Jensen.
The Company has not yet engaged new independent accountants.
SIGNATURES
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Pursuant to the requirements of the Securities Exchange Act of 1934,
the Registrant has duly authorized and caused the undersigned to sign this
Report on the Registrant's behalf.
Focus Entertainment Inc.
/s/ Michael S. Morrison
By: ________________________
Name: Michael S. Morrison
Title: CEO
Dated: September 30, 2002