UNITED STATES
SECURITIES AND EXCHANGE COMMISSION
WASHINGTON, DC 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)
August 07, 2009
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Aftermarket Enterprises, Inc.
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(Exact Name of Registrant as Specified in Its Charter)
Nevada
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(State or Other Jurisdiction of Incorporation)
333-141676 20-5354797
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(Commission File Number) (IRS Employer Identification No.)
933 S. 4th Street, Unit A, Grover Beach, CA 93433
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(Address of Principal Executive Offices) (Zip Code)
805-457-6999
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(Registrant's Telephone Number, Including Area Code)
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))
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ITEM 4.01 CHANGES IN REGISTRANT'S CERTIFYING ACCOUNTANT.
a) On August 7, 2009, the Board of Directors of the Registrant dismissed
Moore & Associates Chartered, its independent registered public account firm.
On the same day, August 7, 2009, the accounting firm of Seale and Beers,
CPAs was engaged as the Registrant's new independent registered public
account firm. The Board of Directors of the Registrant approved of the
dismissal of Moore & Associates Chartered and the engagement of Seale and
Beers, CPAs as its independent auditor. None of the reports of Moore &
Associates Chartered on the Company's financial statements for either of
the past two years or subsequent interim period contained an adverse opinion
or disclaimer of opinion, or was qualified or modified as to uncertainty,
audit scope or accounting principles, except that the Registrant's audited
financial statements contained in its Form 10-K for the fiscal year ended
December 31, 2008 a going concern qualification in the registrant's audited
financial statements.
During the registrant's two most recent fiscal years and the subsequent
interim period through the date of dismissal, there were no disagreements
with Moore and Associates, Chartered whether or not resolved, on any matter
of accounting principles or practices, financial statement disclosure, or
auditing scope or procedure, which, if not resolved to Moore and Associates,
Chartered's satisfaction, would have caused it to make reference to the
subject matter of the disagreement in connection with its report on the
registrant's financial statements.
On August 27, 2009 the PCAOB revoked the registration of Moore & Associates
Chartered because of violations of PCAOB rules and auditing standards in
auditing financial statements, violations of PCAOB rules and quality controls
standards, and Section 10(b) of the Securities Exchange Act of 1934 and
Rule 10b-5 thereunder, and noncooperation with a Board investigation. The
Company was provided no notice of the aforementioned problems by Moore and
Associates prior to being notified by Moore on August 7, 2009 that they would
not be handling SEC clients in the future.
The registrant has requested that Moore and Associates, Chartered furnish it
with a letter addressed to the Securities and Exchange Commission stating
whether it agrees with the above statements. Moore has indicated on advice
of counsel that they will not provide a letter as to the statements in this
Form 8-K/A.
b) On August 7, 2009, the registrant engaged Seale and Beers, CPAs as its
independent accountant. During the two most recent fiscal years and the
interim periods preceding the engagement, the registrant has not consulted
Seale and Beers, CPAs regarding any of the matters set forth in Item
304(a)(2)(i) or (ii) of Regulation S-B.
c) Although registrant does not believe there are any misstatements or
inaccuracies in the financial statements for any historical periods audited
by Moore, as a result of the revocation of the PCAOB registration of Moore &
Associates, Chartered, registrant will be required to re-audit the fiscal
year ending 12-31-08.
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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.
Aftermarket Enterprises, Inc.
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Registrant
/s/ Adam Anthony
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By: Adam Anthony
Its: President and Chief Executive Officer
Dated: September 10, 2009
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