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 Event Requiring Report: April 15, 2003
NATIONAL MANAGEMENT CONSULTING, INC.
(Exact name of registrant as specified in its charter)
Delaware 000-28459 22-3360133
(State of Incorporation) (Commission File Number) (IRS Employer
Identification #)
Steven A. Horowitz, President
National Management Consulting, Inc.
545 Madison Avenue, 6th Floor, New York, New York 10022
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(Address of Principal Executive Offices)
(516) 683-1500
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(Registrant's telephone number, including area code)
ITEM 4. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT
On April 15, 2003, the Registrant was officially notified by its Independent
Auditor, Aaron Stein, C.P.A., that he had resigned as the Independent Auditor of
the Registrant. The Board of Directors accepted the resignation as of April 16,
2003.
On April 16, 2003, the management of the Registrant engaged Marcum & Kliegman
LLP, 16th Floor, 655 Third Avenue, New York, NY as its independent auditors to
audit its financial statements for the fiscal year ended September 30, 2003.
The decision to retain Marcum & Kliegman LLP was approved by the Registrant's
Board of Directors.
The audit reports of Aaron Stein C.P.A. on the Registrant's financial statements
as of September 30, 2002 and for each of the previous two years of the reporting
entity, and the review reports of Aaron Stein C.P.A. on the Registrant's
financial statements as of December 31, 2002 and for the three-month and
year-to-date periods, did not contain an adverse opinion or a disclaimer of
opinion, and was not qualified or modified as to uncertainty, audit scope or
accounting principles other than the report was modified as to the uncertainty
of a going concern.
During the period of his engagement through April 15, 2003, there were no
disagreements between Aaron Stein C.P.A and the Registrant 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
Aaron Stein C.P.A, would have caused him to make reference to the subject matter
of the disagreement in connection with its reports on the Registrant's financial
statements.
From inception of the reporting entity, the Registrant did not consult with
Marcum & Kliegman LLP on items which involved (i) the application of accounting
principles to a specified transaction, either completed or proposed, (ii) the
type of audit opinion that might be rendered on the Registrant's financial
statements, or (iii) the subject matter of a disagreement or "reportable event."
The Registrant has furnished Aaron Stein C.P.A. with a copy of this report and
has requested him to furnish a letter addressed to the Securities and Exchange
Commission stating whether he agrees with the above statements. A copy of the
resignation letter is to be attached as Exhibit 16 to this Form 8-K by
amendment.
ITEM 7. FINANCIAL STATEMENTS AND EXHIBITS
(c) Exhibits
Exhibit Number Description of Documents
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16 Letter from Aaron Stein C.P.A., to the Commission, dated
April 15, 2003, concerning change in certifying accountant -
TO BE FILED BY AMENDMENT
SIGNATURES
Pursuant to the requirements of the Securities Exchange Act of 1934, the
Registrant has duly caused this Current Report on Form 8-K to be signed on its
behalf by the undersigned hereunto duly authorized.
By: /s/ Steven A. Horowitz
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Steven A. Horowitz
President
Date: April 22, 2003