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): January 13, 2005
ADVANCED OPTICS ELECTRONICS, INC.
(Exact Name of Registrant as Specified in its Charter)
Nevada
(State or Other Jurisdiction of Incorporation)
0-24511 88-0365136
(Commission File Number) (IRS Employer Identification No.)
8301 Washington NE, Suite 5
Albuquerque, NM 87113
(Address of Principal Executive Offices, Including Zip Code)
(505) 797-7878
(Registrant's Telephone Number, Including Area Code)
ITEM 4.01 CHANGE IN REGISTRANT'S CERTIFYING ACCOUNTANT
Effective January 13, 2005, the Board of Directors of the Company approved the
engagement of Singer Lewak Greenbaum & Goldstein LLP as its independent auditors
for the fiscal year ended December 31, 2004 to replace Squar, Milner, Reehl &
Williamson, LLP ("Squar Milner"). The Company did not consult with Singer Lewak
Greenbaum & Goldstein LLP on any matters prior to their retention.
The audit reports of Squar Milner on the Registrant's financial statements for
the fiscal years ending December 31, 2003 and 2002 did not contain any adverse
opinion, or disclaimer of opinion, nor were they qualified or modified as to
uncertainty, audit scope, or accounting principles.
In connection with the audit for the year ended December 31, 2003 and through
January 13, 2005, there have been no disagreements with Squar Milner 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 Squar Milner would have caused them to make reference thereto in
their report on the financial statement for such years. During the year ended
December 31, 2003 and through January 13, 2005, there have been no reportable
events as defined in Regulation S-B Item 304 (a) (1) (iv).
The Registrant has requested that Squar Milner furnish it with a letter
addressed to the SEC stating whether or not it agrees with the above statements.
A copy of such letter, dated January 20 , 2005, is filed as Exhibit 16.1 of this
Form 8-K
ITEM 9.01 EXHIBITS
16.1 Letter from Squar, Milner, Reehl & Williamson, LLP Public Accountants dated
January 20 , 2005.
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.
ADVANCED OPTICS ELECTRONICS, INC.
Date: January 20, 2005
BY: /s/ John J. Cousins
-------------------------
John J Cousins
Vice President, Finance