UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
Washington, D.C. 20549
FORM 8-K/A
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 22, 2004
HOUSERAISING, INC.
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(Exact Name of Registrant as Specified in Charter)
TECHNOLOGY CONNECTIONS, INC.
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(Former Name of Registrant)
North Carolina
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(State or Other Jurisdiction of Incorporation)
000-50701
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(Commission File Number)
56-2253025
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(I.R.S. Employer Identification No.)
4801 East Independence Road, Suite 201
Charlotte, North Carolina 28212
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(Address of Principal Executive Offices) (Zip Code)
(704) 532-2121
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(Registrant's Telephone Number, Including Area Code)
This Current Report on Form 8-K/A is filed by HouseRaising, Inc. (FKA Technology
Connections, Inc.), a North Carolina corporation (the "Registrant"), in
connection with the items described below. It amends the Current Report on Form
8-K filed by the Registrant with the Commission on September 27, 2004.
ITEM 4.01. CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
On September 22, 2004, Perrella & Associates, P.A., auditors for the Registrant,
resigned.
Perrella & Associates, P.A.'s reports on the Registrant's financial statements
the years ended December 31, 2003 and 2002, contained no adverse opinion or
disclaimer of opinion nor were they qualified or modified as to the uncertainty,
audit scope or accounting principles, except that their audit report for years
end December 31, 2003 and 2002 contained a going concern qualification because
of Perrella & Associates, P.A.'s doubt about the ability of Technology
Connections, Inc. to continue as a going concern, based on its recurring losses
from operations, current liabilities exceeding current assets and the existence
of a stockholders' deficit. In connection with the prior audits for the fiscal
years ended December 31, 2003 and 2002, and for the interim periods thereafter
ending on March 31, 2004 and June 30, 2004, and for the interim period
commencing on June 30, 2004 and ending on September 22, 2004, there have been no
disagreements with Perrella & Associates, P.A. on any matter of accounting
principles or practices, financial statement disclosure or auditing scope or
procedure, which if not resolved to the satisfaction of Perrella & Associates,
P.A. would have caused it to make reference to the subject matter of the
disagreement in connection with its report on these financial statements for
those periods or in connection with the review which it performed for the
quarter ended March 31, 2004 or otherwise.
As previously reported on a Current Report on Form 8-K, filed with the
Commission on September 7, 2004, HouseRaising, Inc., a Delaware corporation
("HouseRaising of Delaware"), merged into Technology Connections, Inc., a North
Carolina corporation, effective August 31, 2004, and simultaneously therewith
Technology Connections, Inc. changed its name to "HouseRaising, Inc."
HouseRaising of Delaware had previously retained the independent auditing firm
of Traci J. Anderson, CPA, to perform an audit for fiscal years 2002 and 2003.
The shareholders of HouseRaising of Delaware intended to cause the Registrant,
after the merger was consummated, to engage the independent auditing firm of
Traci J. Anderson, CPA to perform auditing services for the Registrant. In
fiscal 2004, during the period that a preliminary Information Statement on
Schedule 14C was being reviewed by the Commission in connection with the merger,
a disagreement arose between the Registrant and Perrella & Associates, P.A.,
relating to the amount of accounting fees owing to Perrella & Associates, P.A.
As a result of this disagreement, the Registrant engaged Traci J. Anderson, CPA
to perform a review of Registrant's financial statements for the quarter ended
June 30, 2004. Traci J. Anderson, CPA, is an independent accountant and PCAOB
member firm, and it used professional standards and procedures to review the
Registrant's financial statements for the quarter ended June 30, 2004 in
accordance with the requirements of Item 310(b) of Regulation S-B, even though
Perrella & Associates, P.A. had not formally resigned as the Registrant's
auditor as of the time of this review. For the quarter ended June 30, 2004 and
for the period beginning at the end of such quarter and ending on September 22,
2004, there have been no disagreements with Traci J. Anderson, CPA on any matter
of accounting principles or practices, financial statement disclosure or
auditing scope or procedure, which if not resolved to the satisfaction of Traci
J. Anderson, CPA would have caused it to make reference to the subject matter of
the disagreement in a report or communication to management in connection with
its review of Registrant's financial statements for the quarter ended June 30,
2004.
The Registrant's Board of Directors made the decision on or about September 22,
2004, to engage Traci J. Anderson, CPA, as the Registrant's auditor. At or
about the same time, the dispute with Perrella & Associates, P.A. was settled to
the satisfaction of both the Registrant and Perrella & Associates, P.A.
Prior to making the decision to retain Traci J. Anderson, CPA, the Registrant's
only prior relationship with Traci J. Anderson, CPA was in connection with the
latter's review of the Registrant's financial statements for the quarter ended
June 30, 2004. While Traci J. Anderson, CPA reviewed such financial statements,
the Registrant did not consult Traci J. Anderson, CPA regarding the application
of accounting principles to a specific completed or contemplated transaction.
Traci J. Anderson, CPA did provide the Registrant with written advice on the
type of audit opinion that might be rendered on the Registrant's financial
statements, and such advice is contained in Traci J. Anderson's engagement
letter which is attached as Exhibit 16.2 hereto. However, such advice was
general in nature and was not an important factor considered by the Registrant
in reaching a decision as to any accounting, auditing or financial reporting
issue. Additionally, the Registrant did not consult Traci J. Anderson, CPA
regarding any matter that was the subject of a disagreement or event identified
in response to paragraph (a)(1)(iv) of Item 304 of Regulation S-B.
The Registrant, pursuant to Item 304 of Regulation S-B, reports that it does not
have an Audit Committee of the Board of Directors, but it does have an eight
member Board of Directors with members who could be considered independent. The
Registrant has plans to establish an audit committee appointed from these
independent members in the near future.
ITEM 9.01. FINANCIAL STATEMENTS AND EXHIBITS.
(c) Exhibits
The exhibits listed in the Exhibit Index filed as part of this report are filed
as part of and are included in this report pursuant to Item 601 of
Regulation S-B.
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.
HOUSERAISING, INC. (FKA Technology Connections, Inc.)
October 5, 2004. By/s/Robert V. McLemore
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Robert V. McLemore
President
EXHIBIT INDEX
Exhibit No. Description of Exhibit
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16 Letter from Perrella & Associates, PA
16.1 Letter from Traci J. Anderson, CPA
16.2 Engagement Letter of Traci J. Anderson, CPA