UNITED STATES
             SECURITIES AND EXCHANGE COMMISSION
                   Washington, D.C. 20549

                          FORM 8-KA

CURRENT REPORT UNDER SECTION 13 OR 15(d) OF THE SECURITIES
EXCHANGE
                        ACT OF 1934
       Date of Earliest Event Reported November 3, 2005

                  CREDIT ONE FINANCIAL, INC.
    (EXACT NAME OF REGISTRANT AS SPECIFIED IN ITS CHARTER)

             Commission file number   000-50320

              Florida                       59 3641205
      (State of Incorporation)        (IRS Employer ID Number)

Post Office Box 3462, DeLand, FL 32721 3462
505 E. New York Avenue, Suite 8, DeLand, Florida  32724
(Addresses of principal executive offices and Zip Code)
Registrant's phone Number 1 386 943 8446

Check the appropriate box below if the Form 8-K filing is
intended to simultaneously
satisfy the filing obligation of the registrant under any of the
following provisions (see General
Instruction A.2. below):

[ ] Written communications pursuant to Rule 425 under the
Securities Act (17 CFR 230.425)
[ ] Soliciting material pursuant to Rule 14a-12 under the
Exchange Act (17 CFR 240.14a-12)
[ ] Pre-commencement communications pursuant to Rule 14d-2(b)
under the Exchange Act (17 CFR 240.14d-2(b))
[ ] Pre-commencement communications pursuant to Rule 13e-4(c)
under the Exchange Act (17 CFR 240.13e-4(c))












The Registrant's predecessor auditor, Robert N Clemons, CPA,
PA,a sole practitioner, died suddenly and unexpectedly of a
heart attack at his home on September 23, 2005.

The Registrant is unable to procure a letter from Mr. Clemons as
required by Item 304(a)(3) of Regulation S-B because he is dead.

The Registrant was unable to disclose to the predecessor any
disagreements with him because it had no disagreements with him
and he is dead.

There were no adverse opinions or disclaimers of opinion or
modifications as to uncertainty, audit scope or accounting
principals from the predecessor auditor, Robert N Clemons,
CPA,PA.

There were never any disagreements with the predecessor auditor
on any matter of accounting principals or practices, financial
statement disclosure or auditing scope or procedure.


On October 31, 2005, the Board of Directors of the Registrant
issued a Letter of Engagement to Berman Hopkins and Moss, CPA's,
LLP, 480 N. Orlando Ave., Suite 218, Winter Park, FL 32789 for
them to conduct the quarterly review for the quarter ended
9/30/05 and annual audit for the year ended December 31, 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.

CREDIT ONE FINANCIAL, INC.
(Registrant)

Date November 21, 2005

                         By /s/ James H. Bashaw
                              James H. Bashaw
                              Chief Executive Officer, President